Which answer accurately reflects the grammatical analyses of huwa Allāhu aḥad?

Supplementary Practice 23: Comparative Rhetorical Study of Sūrat al-Masad and al-Ikhlāṣ

• It must be a preposition
• Recognized parses include subject and pronoun-of-matter analyses
• It is an accusative object on every parse
• It is a sound masculine plural of Allāh