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(ser) I am Soy (ser) you are eres (ser) he/she is es (ser Ud.) They are son (ser) we are somos (ser) you all Sois (estar) i am estoy (estar) you are estar (estar) he/ she is esta (estar) we are estamos (estar) you all are estais (estar) They are estan Nosotros we Ustedes you all (plural)