母(はは) hahaは wa美(び)容(よう)院(いん) biyouinに ni行(い)っ()て()い()ま()す() itteimasu。 My mother has gone to the beauty parlor. Literal Mother [topic-は] beauty-parlor [to-に] has-gone-[polite-ます] 行っています can mean either 'is going (repeatedly)' or 'has gone (and is there now).' Context favors the latter: she's at the beauty parlor. 美容院 = beauty parlor/hair salon. family~ている (ongoing state)
母(はは) hahaは wa美(び)容(よう)院(いん) biyouinに ni行(い)っ()て()い()ま()す() itteimasu。 My mother has gone to the beauty parlor. Literal Mother [topic-は] beauty-parlor [to-に] has-gone-[polite-ます] 行っています can mean either 'is going (repeatedly)' or 'has gone (and is there now).' Context favors the latter: she's at the beauty parlor. 美容院 = beauty parlor/hair salon. family~ている (ongoing state)