What parts of speech are the following words your laughing distracts me?

Here's a breakdown of the parts of speech for the phrase "your laughing distracts me":

* Your: Possessive adjective (modifies the noun "laughing")

* Laughing: Gerund (verb form acting as a noun, functioning as the subject of the sentence)

* Distracts: Verb (action word, showing what the laughing does)

* Me: Pronoun (stands in for the speaker, the object of the verb "distracts")