24. en los estados unidos <3 y en inglaterra <em>es</em> necesario saber los nombres de las cosas en ingles. ( ser)
25. el senor adams dice, mi Esposa <em>toca </em>bien el piano.( tocar).
26. que <em>está </em>encima del piano?(estar).
I think estufa makes more sense, because there are usually stoves in kitchens, as opposed to sofas and cars, and it's a better answer then a place to sit down.
Hope this helped!
14 forms for each verb (7 simple tenses and 7 compound tenses)