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For example:

All the is left is/are memories.

Since we already decided that 'all' is singular when using 'is left', then to be consistent, it should remain singular later on.

I disagree with the answer to the second sentence on this post:

https://forum.wordreference.com/threads/all-that-is-left-is-are.3080854/

The subject and object are not always commutative.

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Zohar LeviSince we already decided that 'all' is singular when using 'is left', then to be consistent, it should remain singular later on.

That's OK. I found these online:

All that is left is pure unadulterated facts that are easily substantiated by reviewing the source material.
All that is left is their fully-assimilated descendants who have abandoned any pretence at ruling the empire.
All that is left is the harmonic vibrations that we hear as a musical note.


However, the alternate solution is also found in approximately equal numbers:

All that is left are the holes made when the stones were put in place.
Over time, all that is left are the systems that are self supporting.
At the top, all that is left are the outlines of the chambers of what was a mighty palace.

No matter how you argue this question, someone will say you're wrong and someone will say you're right. You may as well just write them as you like them.

CJ

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"All that is left of us are memories." - That sounds fine to me. It is my choice.

"All that is left of us is memories." That is not so good.

"Memories" being plural, and the main verb being a copula, the rule of proximity agreement becomes the primary consideration.

https://www.thoughtco.com/proximity-agreement-grammar-1691697

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Comments  

CalifJim, thanks for the practical answer (although, I'd prefer a formal styling book to say it).

Students: Are you brave enough to let our tutors analyse your pronunciation?

AlpheccaStars, I think you are referring to the case where there are two subjects, one plural and one singular. Then, I think you can either choose the verb to bias towards plural or by proximity.

Here, though, memories aren't the subject.

It's like I would say:

This mess is all these troubles.

Zohar LeviAlpheccaStars, I think you are referring to the case where there are two subjects, one plural and one singular.

That is true for non-copular verbs with a compound subject with the conjunction "or".

Copular verbs are a special case. In this example, mentally, the plural subject complement can be re-imagined as the subject.

Memories are all that is left of us. 
All that is left of us are memories.

Compare with the alternative:

Memories is all that is left of us. 
All that is left of us is memories.