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(You aren't, We aren't, They aren't, He isn't, She isn't, Tom isn't)
私は[あなた(達)は, 私達は, 彼らは, 彼は,彼女は, Tomは](今)仕事をして[新聞を読んで, 手紙を書いて, 泳いで, 事務所に向かって]いません。
I'm [You're, We're, They're, He's, She's, Tom's] not working [reading the newspaper, writing a letter, swimming, going to the office] (now).
