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Present Tense Sentences with 'to be'

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He has a dog.

I am going to the store.

She is eating dinner. (correct)

They were playing soccer.

They are watching a movie tomorrow.

He is went to the park.

I am writing a letter yesterday.

We were studying for the exam. (correct)

He is reading a book. (correct)

She are happy.

You am a good singer.

They is playing basketball.

The correct sentence uses the verb 'to be' in the present tense to describe a current state or condition.
Three options are presented to identify the grammatically correct sentence in the present tense with the verb 'to be'.
The correct sentence is expected to follow the standard subject-verb agreement rules for the present tense of the verb 'to be'.