- Yo soy = I am
- Tú eres = You are (singular, colloquial)
- Usted es = You are (singular, formal)
- Él es = He is
- Ella es = She is
- Ell@s son = They are
- Ustedes son = You are (plural)
- Nosotr@s somos = We are
- Vosotros sois = You are (plural, colloquial, only used in Spain)
where @ stands for o (for males or group of people) and a (for females)
Reference:
https://forum.duolingo.com/comment/8721486
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