SPELLING of the verb in the 3rd person singular "Vs"
| 1. | Exception: "be" | is | be - is |
| Exception: "have" | has | have - has | |
| Exception: modal verbs | we don't add "s" | can - can may - may must - must should - should | |
| 2. | If the verb ends in - ss - sh - ch - x - o - z | we add "es" | dress - dresses wash - washes teach - teaches box - boxes go - goes waltz - waltzes |
| 3. | If the verb ends in consonant* + y | we change "y" to "ie" and add "s" | tidy - tidies fly - flies |
| 4. | If the verb ends in vowel* + y | we just add "s" | play - plays buy - buys |
| 5. | In other cases | we just add "s" | work - works |
*Vowels: a, e, i, o, u
*Consonants: b, c, d, … x, y, z (all the other letters)
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Vs — Present Simple verb (for he, she, it). E.g. writes, goes, listens, etc.
