For "to be" in the present tense:
* ay - This is the most common and neutral way to say "are" in Tagalog. It's used for all subjects.
* Example: "Sila ay mga mag-aaral." (They are students.)
* ka - This is used for the second person singular ("you").
* Example: "Ikaw ka ba?" (Are you [the one]?)
* ng - This is used for the third person singular ("he/she/it").
* Example: "Siya ng maganda." (He/She is beautiful.)
For "are" as a question:
* ba - This is added to the end of a sentence to make it a question.
* Example: "Sila ba ay mga mag-aaral?" (Are they students?)
Other possibilities:
* ay - You can also use "ay" for the second person singular and third person singular.
* Example: "Ikaw ay maganda." (You are beautiful.)
* Example: "Siya ay matalino." (He/She is intelligent.)
* na - This can sometimes be used instead of "ay" in certain situations.
* Example: "Sila na mag-aaral." (They are students.)
Note: Tagalog is a complex language with many nuances. The best way to learn how to use "are" correctly is to practice and learn the different contexts in which it's used.