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The Verb SER
present tense SER
| I am | Yo soy |
| you are | tú eres |
| he is | él es |
| she is | ella es |
| you (formal / talking to Mr. Matthys) are | Ud. es |
| we are | nosotros somos nosotras somos |
| y'all in Spain are | vosotros sois vosotras sois |
| y'all (you guys) are | Uds. son |
| they are | ellos son ellas son |