there is a real subject here , and it is handled with intelligence and care 
(ROOT (S (S (NP (EX there)) (VP (VBZ is) (NP (DT a) (JJ real) (NN subject)) (ADVP (RB here)))) (, ,) (CC and) (S (NP (PRP it)) (VP (VBZ is) (VP (VBN handled) (PP (IN with) (NP (NN intelligence) (CC and) (NN care))))))))
(ROOT (S (S (NP (EX )) (VP (VBZ ) (NP (DT ) (JJ ) (NN )) (ADVP (RB )))) (, ) (CC ) (S (NP (PRP )) (VP (VBZ ) (VP (VBN ) (PP (IN ) (NP (NN ) (CC ) (NN ))))))))