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It is important to know how the verb to be changed depending on who performs the action. It can be you, a friend or a group of people. In the present tense the verb has three forms: am, is, are. I am - I am You are - you / you there He is - He is She is - she is, It is - He / she / it is, We are - we have They are - they have As can be seen, with the words singular, we use and is am. And with the words plural we use are.
Content source: http://easyspeak.ru/blog/vsyo-o-grammatike/to-be-present-simple
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