Verb TO BE
I'm your friend.
You are nice.
She's playing tag.
- Look, there are Tom and Amy.
- What is he doing?
- He is reading a comic.
- And, what is she doing?
- She's writing a letter.
- Are they listening to music?
- Where are they?
Verb TO BE I 'm your friend. You are nice. She 's play ing tag.