I need to know what the Subject and Verb is for these 2 sentences? 1.)There are all of the people who have simple returns; however, everybody that has more complex returns requires a different, more flexible program. 2.) Amounts paid that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course is not included in qualified expenses unless that course or instruction is a part of the student’s degree program.