PRESENT

to be Simple

+ - ?
I am a student I'm not a student Am I a student?
You are Russian You aren't Russian Are you Russian?
He is at university He isn't at university Is he at university?
She is in Budapest She isn't in Budapest Is she in Budapest?
It is in Spain It isn't in Spain Is it in Spain?
We are happy We aren't happy Are we happy?
They are Italian They aren't Italian Are they Italian?

Short Answers:
- Yes, I am. Yes, he is. Yes, we are.
- No, I'm not. No, he isn't. No, we aren't.