I hope we can both agree this sentence is wrong since "excellent" can be an adjective, and cannot be the subject of "is". Precisely the same is correct any time you set "the best" in that spot. It's easy to argue that "the best" might be suitable as the topic https://garrettlhemq.ampblogs.com/a-simple-key-for-lawyer-in-dha-karachi-unveiled-74927511 
