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For example, in the sentence "There are fifteen students in the room today," the real subject is "students," so the word "there" is treated as plural. However, in the sentence "There is a penny on the ...
Subjects can be singular or plural. Think of singular and plural as mathematical concepts: Singular = 1; Plural = 2 or more. Matt eats pizza. In this sentence, the subject is Matt, which is singular; ...