Step 1: Understand the subject-verb agreement.
"Neither of them" is a singular subject, and we must use the singular verb "is" to match. Although "them" is plural, the word "neither" makes the subject singular. Step 2: Analyze each option.
- (A) is: Correct. "Is" is the correct singular form of the verb to match the singular subject "neither of them."
- (B) are: Incorrect. "Are" is plural, and we need a singular verb with "neither."
- (C) were: Incorrect. "Were" is past tense, and the present tense "is" is required in this sentence.
- (D) have: Incorrect. "Have" is not the correct verb form here. Step 3: Conclusion.
The correct verb is "is." The sentence should be "Neither of them is going to attend the party."