yo soy - I am, tú eres - you are (familiar), usted es - you are (formal), él es - he is, ella es - she is, nosotros somos - we are (masc), vosotros sois - You are (plural) (Spain), ustedes son - you are (plural), ellos son - they are (masc), ellas son - they are (fem), nosotras somos - we are (fem),

Subject + To be (SER) Español

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