S=1 + Vs | Tom =1 + is, is not, isn't
S>1 + V | Tom & Jerry >1 + are, are not, aren't
Tom (he, she, it) + is / is not / isn't/ happy.
Tom (we, they) + are / are not / arent / happy.
I + am / am not
you + are / are not / aren't
I + am / am not / happy.
you + are / are not / aren't / happy.