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Respuesta:
She is at the beach.
They are Portuguese.
We are at home.
I am new here.
Mary and Sue are twins.
Ann is fifteen.
This book is very good.
Explicación:
Is - es o está. Se complementa con He - She - It
Are - son o están. Se complementa con You - We - They o con sustantivos en Plural.
Am - soy o estoy. Se complementa con I