It is not where you graduated but you have the ability to work out problems counts.A. w

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A. whether; which
B. what; that
(答案→)C. whether; that
D. what; which
解析：考查主语从句和强调句：这是个强调句，句型是：It’s/was+强调部分+that….,这句话强调的是not…but…连接的两个主语从句，where you graduated和    you have the ability to work out problems,结合句意，重要的不是你从哪里毕业，而是看你（是否）有能力解决问题。选C。