The spanish alphabet has the same vowels as the english alphabet. t f

The same ALPHABET - written letters - the Roman alphabet, is used to write both English and Spanish, except that Spanish also has the letter n. 
Written letters have very little to do with actual sounds - Spanish has 6 clear single vowel sounds, a, e, i, o, u, and (y like i) whereas English as it is spoken in England.

The answer is b because it’s los amigos . los amigos is plural and dicen is plural and masculine .