It's "ㄹ 거예요".
거 (=것) is a noun and you use either "이에요" or "예요" after the NOUNS.
"예요" is a condensed version of "이에요" and it's used after the nouns that end with VOWELS because it's easier to say 거예요 than 거이에요.
2015年4月29日
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"~ㄹ 거예요" 가 맞아요.:)
받침이 있으면 > 이에요
받침이 없으면 > 예요
\^o^/