"Being" is the present continuous tense.
Present continuous tense:
Basic usage
The present continuous tense indicates the ongoing action or the state of being.
The present continuous form is: subject +be verb (am /is /are)+ verb ing form [present participle]
Affirmative sentence: subject +be verb (am /is /are)+ verb ing+ others.
Negative sentence: subject +be verb (am /is /are)+not+ verb ing+ others.
General interrogative sentence: be verb+subject+verb ing+ other.
Answer: Yes, subject +be. Or not, the subject +be is not.
Special question: special question+general question
Affirmative answer: Yes, subject +be verb (am /is /are).
Negative answer: no, subject +be verb (am /is /are)+not.
Note: is not can be abbreviated as Isn't and are not can be abbreviated as are' t, but am not is abbreviated as Ain't in modern English-in old English and poetry.