GMAT Sentence Correction (SC) | Re: Grammar book- SC problem

I should add that the awkwardness you're feeling about (B) stems from the fact that in this case, the music is the subject of the sentence. Ifwe were the subject, it would be simpler: "We listened to exceptionally good music at the concert last night." With "music" as the subject, we end up with "to which we listened," which is not a common usage in spoken English. A casual speaker of English would be more likely to say "The music we listened to was . . ."
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