You asked: "Hi! Could sb help me. Is it grammatically correct sentence?". I'll start with a correction to your question. You should have asked this: "Hi! Could somebody help me? Is this a grammatically correct sentence?" Note that 'sb' is not a word: it's an abbreviation you might see in a dictionary, but we never use it in everyday sentences. Native English speakers do not write this way. If you fill your English writing with random-seeming combinations of letters such as 'sb' and 'smth', nobody will understand you. And remember that singular countable nouns need articles: a sentence/a correct sentence/a grammatically correct sentence. Finally, 'this' is better than 'it' because the sentence follows the question. Now for the sentence in question: It's grammatically just about OK, but it's not what the writer of the grammar exercise intended you to write. A more correct form of the sentence is this: "Ann would love to be lying on a beach now, instead of typing reports." This is much better because it is more balanced. In this sentence, you're comparing two scenarios: one where Ann is typing reports (what she's actually doing at the moment) and one where she's lying on the beach (what she'd rather be doing). You should therefore use the same aspect - the continuous - in both parts of the sentence. I hope that helps.

Hi Pavel, Yes, it's grammatically correct. If you would like it to sound even more natural, you could say: "Ann would love to be lying on a beach right now instead of typing reports." I hope this helps.

Yes, this is correct. The comma is not necessary though. **Ann would love to lie on a beach now instead of typing reports.