N4 — outside your level filter
it is X that — the sentence is rebuilt so one part of it lands at the end as the answer
彼に初めて会ったのは、去年の夏でした。
kare ni hajimete atta no wa, kyonen no natsu deshita.
It was the summer of last year that I first met him. neutral
今いちばん食べたいのは、やっぱりラーメンかな。
ima ichiban tabetai no wa, yappari raamen kana.
What I want to eat most right now is ramen, I think. casual
Variants
のがnogaalternant
が in place of は where the focus is picked out of a set rather than contrasted — 今回特によかったのが、この曲です.
のは〜だ
のは〜だno wa daN4neutral