I
She
Subject pronoun speaking to your friend “María”
Subject pronoun speaking about your friend “María”
Subject pronoun speaking to your two friends
Subject pronoun speaking about your two (male) friends
She is
They (mixed gender)
They (mixed gender) are
We - females only
Paco
Mis profesores are
Mi amigo y yo are
You - plural (You all)
You - formal
I
I am
Susana y María
José y yo
He is
We are
You (informal) are
I am
They are
You (formal) are
Subject pronoun speaking to Brother Milton
Subject pronoun speaking about Brother Milton
Subject pronoun speaking to your friend
Subject pronoun speaking about your (female) friend
We are
She is
David is