"That is good, friend."
Translation:Is math sin, a charaid.
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It could be tha sin math (but certainly not tha math sin – wrong word order) – I am not sure if the exercise accepts that answer, though.
Is math sin is an old set phrase for that is good, it shows older usage of the copula is to describe things, in a more literary high-brow language you can still do that, eg. is math an oidhche for the night is good (instead of tha an oidhche math). The word order is different because the copula is used to always be directly followed by its predicate and not the subject.
You won’t see this type of sentences often in modern language, but is math sin is a fairly common phrase (compare how in English some phrases retain older grammar: you generally say you shall or you will in future tense to one person, but the older thou shalt (not) is a common phrase for commandments; or look at the phrases God save the queen, so be it, suffice it to say etc. even though the subjunctive isn’t used that way in modern casual speech, you would rather say may it work well for you than work well it for you).