"Bu toil leam a' bhò."
Translation:I would like the cow.
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Because you don’t use am before /v/ (and bhò is pronounced /voː/).
You use am only before unlenited /p, b, m, f/ – ie. only before the letters p, b, m, f without any h after them, pronounced as they are written.
Note that even before /f/, if it’s spelt as ph, you use a’, eg. a’ phàirc the park.