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Siarad, fusser3: 'is'

320BECmae o (y)n mynd yn # is .
  be.3S.PRES PRON.3SM PRT go.NONFIN PRT lower
  be.V.3S.PRES he.PRON.M.3S PRT go.V.INFIN PRT lower.ADJ
  it's going lower