这里we are 和 it is有什么区别?

__necessary to learn a foreign language,even if we may not be going to a foreign country.A we areB it is我觉得两个答案都可以

B,it做句子的形式主语，真正的主语是learn a foreign language,even if we may not be going to a foreign country。

it is...是常用句型。