"We have Gaelic, that is good."
Translation:Tha Gàidhlig againn, is math sin.
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You mean, why they have different grammatical structure (is math sin vs tha sin iongantach)?
Generally you could say both tha sin math for that is good and is iongantach sin for that is amazing. The tha sin … structure is more common in modern language, the is … sin is more archaic/literary and much less used – but is math sin survives in the spoken language as a strong set phrase (but I think tha sin math should also be accepted as there’s nothing wrong with that, it’s just that is math sin is a nicer common phrase).
Think how in English one says long live the queen (using the old subjunctive form) instead of may the queen live long or suffice it to say instead of may it suffice to say, or God save us instead of may God save us even though everybody will say something like may he drive safely instead of something like safely drive he (even though that’d be the grammar expected from the other phrases) – archaic grammar survives in a popular set phrase but disappears from the language otherwise. In Gaelic is … sin would still be easily recognized and you may use it, but it’s already pretty archaic.
See also my comment in the "They have Gaelic, that is good." discussion on similar question (where I try to explain the grammar more): https://forum.duolingo.com/comment/40874318?comment_id=40879246