I believe that gramatically, whether it be... is actually using the subjunctive form of the present tense. Its really simple in english to use this tense actually. Coming from Chinese, this might be a difficult tense, but in speaking, you'll never need it. The point of the subjunctive tense is to express a bit of subjectivity.
For example.
indicative (regular speech)
I was shopping.
Subjunctive (grammar stuff useful for essays but generally not so important)
If I were shopping...
Its the same for I, you, he, we, they etc. Also, most native english speakers dont know how to use this tense properly.