Learn English – “That’s the rubber and ruler” Why isn’t it “they are” as there are two objects

grammatical-numberverb-agreement

A: That's my pencil case and my pen and pencil.
B. Oh! That's my rubber and ruler.

Why is it not “they are” as there are two objects?

I found the example in Junior New Concept English for Starters, published by Pearson Longman.

Here is a screenshot of the conversation page from coursebook speaking and listening exercise

Best Answer

I think the reason it's confusing is because a certain key phrase, that is definitely and clearly implied, is omitted for brevity:

"That's my rubber and [that's my] ruler."

The sentence applies the singular linking verb "is" in two separate cases using two separate singular subject complements.

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