1. twins? — Kim and Kate
2. Bill's parents? — Sue and Sam
3. Bill's grandparents? — Tom and Beth
4. Mike's son? — Johnny
5. Sam's wife? — Sue
6. Janet's husband? — Mike
7. Sue's daughters? — Kim and Kate
8. in their late thirties? — Mike
9. in his mid forties? — Sam
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1) единственное число или неисчисляемое существительное - is.
2) множественное число - are.
3) I - am,
he/she/it - is,
you, we - are.
There is a chair near my bed.
There are two chairs near my bed.
3. He is my best friend Nick.
4. You are my best friend.
A mouse- mice
A puppy- puppies