Hi !
Answer :
Their offers sound very attractive, don't they ?
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verb = offer (present, 3rd p. plural)
auxiliary = do
subject = they (their offers = plural /// his/her offer = it)
you form a tag with the auxiliary of the verb and the appropriate subject of the first part of the sentence in a negative form if the sentence (statement) is positive.
Affirmative tag if the statement is negative
(=> their offers don't sound very attractive, do they ?)
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