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pesik
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Hi pesik, the procedure to identify the subject in this sentence is actually no different from the procedure to identify the subject in any other sentence.

Since subject is the doer of the verb, we need to find the doer of the verb (in this case doer of verb is/are).

Hence, to find the doer, we ask the question: What is/are debatable?

The answer: Whether brick-and-mortar bank locations will survive this era of online payments.

Hence we know that the subject is: Whether brick-and-mortar bank locations will survive this era of online payments.

Now is the tricky part. We need to realize that this subject itself is a clause. A handy rule to remember is that when a clause is the subject, the subject is always singular. Hence, is is the correct verb that should be used.

p.s. Our book EducationAisle Sentence Correction Nirvana has a section on Clause as the subject. Have attached the corresponding section of the book, for your reference.
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