It is, she is, that is

Imagine a situation where you are referring to someone walking outside. You say "Who is that?" In response to this question, which of the following is (are) correct?
If all of them or two of them are acceptable, what is the difference?

1. It's Ms. Green, our new neighbor.
2. That's Ms Green, our new neighbor.
3. She's Ms. Green our new neighbor.

Also I have found the following example.
4. It's the Smiths.
5. It's the same mom and dad.

Isn't it necessary to use "they are" instead of "it is" when talking about more than two people? Or "it's" is acceptable in the above examples because "the Smiths" and "mom and dad" are regarded as one unit, a family?

What about talking about two individuals?
Can you say "It's Tom and Mary"?

Thank you always.

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Original Post
As answers to the question "Who's that?" (walking outside) both 1) and 2) are possible:

1. It's Ms. Green, our new neighbor.
2. That's Ms Green, our new neighbor.

Answer 3) is different.

3. She's Ms. Green, our new neighbor.

She is remotely possible, but the semantic role of she is different from those of it and that. Whereas it and that refer to an unidentified entity (what is being looked at), she is referential: it refers to a female individual.

Speakers of English usually use it as the grammatical subject when they are going to assert the identity of a person not present at the speech situation. Example:

A: Who's on the phone?

B: It's your father, wondering why you haven't returned the car

If the entity is in view but somewhat distant, that is also possible:

A: Who's that over there talking to my boy friend?

B: It's/That's his football coach. Haven't you met him yet?

It doesn't matter whether the speaker is talking about one or more than one individual; the grammatical subject stands for the unidentified (total) entity. thus

A: Who's that getting out of the car?

B: It's my buddies from class. We're going to study together tonight.

"It's the Smiths" and "It's the same mom and dad" are correct.

In the case of plurals, that is not used; at least it sounds strange to me. One would say

Those are my buddies from class

Marilyn Martin
A: Who's that getting out of the car?

B: It's my buddies from class. We're going to study together tonight.

So, even when you see a number of people getting out of the car, you don't say " Who are those getting out of the car"?

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