Sentence:  Operating budget for the day schools in the five counties of Dallas , Harris , Bexar , Tarrant and El Paso would be $ 451500 , which would <WSD>be</WSD> a savings of $ 157460 yearly after the first year 's capital outlay of $ 88000 was absorbed , Parkhouse told the Senate . 
Meaning of the word marked with <WSD> tags:  have the quality of being; (copula, used with an adjective or a predicate noun)