[QA] By the time the software _______ on sale next month, the company ______ $2 million on developing it.

Question:

By the time the software _______ on sale next month, the company ______ $2 million on developing it.

• A.
  went – had spent
• B.
  will go – has spent
• C.
  has gone – will spend
• D.
  goes – will have spent