In order to find out the subject-verb agreement, you need to be able to identify "the simple subject" of your sentence first. The subject and verb must agree in number: both must be singular, or both must be plural.
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Answer:
(On the table) is the book.
Explanation:
'On the table' is the preposition as it precedes the noun (the book) and expresses a relationship towards the book. 'On the table' is a common preposition.
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