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Yes, she is.
No she isn't
Are they cutting the tree?
Yes, they are
No they aren't
Is he reading a book?
Yes, he is.
No he isn't
1.-
P: Is she eating arepa?
R: Yes, she is (she´s) eating arepa.
2.-
P: Are they cuting the tree?
R: Yes, they are (they´re) cutting the tree
3.-
P: Is he reading a book?
R: Yes, he is (he´s) reading a book