AM
I am a good athlete.
I am very clever.
I am a good friend.
I am a nice person.
I am going home now.
ARE
We are good friends.
They are great people.
We are going home now.
They are doing something now.
We are making project together now.
IS
He is a good boy.
She is very kind girl.
He is running now.
She is a reliable person.
It is a good dog.