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a. There is so much time and effort that goes into this project.
b. There is so much time and effort that go into this project.
c. There are so much time and effort that go into this project.

Which of the above sentences is grammatical?

Many thanks.

Although (c) is possible, (b) (elliptical for "there is so much time and THERE IS so much effort...) is the most felicitous/idiomatic. (a) is ungrammatical.