Tenses are verbs use to express an action and the time that the action was performed or happens, that is, the time that the verb was executed.

The Test of English for International Communication (TOEIC) is an international standardized test of English language proficiency for non-native speakers. It is intentionally designed to measure the everyday English skills of people working in an international environment.

These are the three present tense forms of to be. Am is for the first person singular (I am), is is for the third person singular (he is, she is, it is) and are is for the first person plural (we are), the second person singular and plural (you are) and the third person plural (they are). Check your english level with online am/is/are exercises.