Any kind of verb has a form, just like that, be also has a form but its form is changed according to situation, because of that is an irregular verb.
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Simple present tense verbs have a special form for the third person singular. Singular means "one" and plural means "more than one." Person is used here to show who or what does the action and can have the following forms: 1st person or the self (I, we) 2nd person or the person spoken to (you)
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