Translation:Food is delicious.
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Originally the sound of ㅅ is similar to s however when it is used as the last character or as the last letter in a word it becomes ㄷ or d/t that is why 맛 is pronounced as mad/mat. But if we add the word 있습니다 the ㅅ from 맛 blends in wind the next syllable and becomes the sound of s.. I hope you get it I am bad at explaining T-T
그녀(는) 거기에있다. (geunyeoneun geogieissda.) She is there.
그들(은) 거기에있다. (geudeul-eun geogieissda.) They are there.
는 - (neun) is 은 - (eun) are
They are what they call subject/topic markers. 는 is usually placed after a vowel. 은 is usually placed after a consonant. These are the grammar rules for the two.
I hope this helped a bit.