Simple present tense: She is a good girl.

“She is a good girl”

Is it a simple present tense?

Yes, it’s the simple present tense.[YSaerTTEW443543]

TOEIC listening, photographs: At the marina[YSaerTTEW443543]

The sentence is not counted in “Tense”. It is known as simple sentence in English translation.

May be this is the [color=blue]simplest present tense in English…