I am - Yo soy, you are - Tú eres, you are (formal_ - Usted es , he is - Él es , she is - Ella es, we are (masculine) - Nosotros somos, We are (feminine) - Nosotras somos, You (plural - Spain) - Vosotros sois, You (plural) - Ustedes son, they are (masculine) - Ellos son, they are (feminine) - Ellas son ,

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