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C

解析試題分析：句意：這個(gè)項(xiàng)目本來是可以在上個(gè)月完成，但是不幸的是，因?yàn)樨?cái)政問題，它不得不被延期。從but unfortunately it had to be prolonged because of the financial problem.可知這是對過去的虛擬，用could have done表示“本可以做卻沒有做”，所以選C.
考點(diǎn)：考查情態(tài)動(dòng)詞和虛擬語氣

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