He are / is listening to music.
is
She isn’t taking a selfie.
She is taking a selfie.
They aren’t watching TV.
They are watching TV.
I are / am reading a book.
am
I am not eating pizza.
I am eating pizza.
We am / are eating chocolate.
are
She is / are drinking lemonade.
is
He isn’t wearing trainers.
He’s wearing trainers.
They am / are doing their homework.
are
You aren’t chatting online.
You are chatting online.
You are / is texting a friend.
are