Task: Pos Tagging
Input (English): Sentence: Having spoken with Dennis Goldmann , I am advised that there {{ are }} currently 2 Guaranties in place in the sum of $ 8 M each : one by Niagara Mohawk Holdings Inc f / b / o Enron , and one by Enron Inc. f / b / o Niagara Mohawk Energy Marketing . 
Word: are
Output (English): VBP