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Чтобы преобразовать предложения в отрицательные, мы добавляем отрицательную частицу "not" после вспомогательного глагола "are" или "is". Вот как это сделать для каждого предложения:

1. They are buying a new car.

   • They are not buying a new car.

2. He is learning to read.

   • He is not learning to read.

3. I'm looking for your keys.

   • I am not looking for your keys.

4. We are selling the house.

   • We are not selling the house.

5. You are working very hard.

   • You are not working very hard.

6. He is washing the dishes.

   • He is not washing the dishes.

7. They are drinking tea.

   • They are not drinking tea.

8. We are having a good time.

   • We are not having a good time.

9. She is leaving him.

   • She is not leaving him.

10. I am going home now.

    • I am not going home now.

Каждое из предложений в настоящем времени образуется с помощью вспомогательного глагола "am", "is" или "are" и основной частицы "not" для отрицания.