Kit:  Am too.

Sam:  Are not.

Kit:  Am too.

Sam: Are not!

Kit:  Am too.

Sam:  Are not.

Kit:  Am too.

Sam: Are not!

(I come over to the table...)

Me:  What are you too arguing about?

Sam:  Kit thinks he is a mammal.

Kit:  I AM a mammal.

Sam:  Are not!

Kit:  I am!  I breath air and I drink milk!

Sam:   Are not!  You can not give birth to live babies and mammals can do that!

Kit stops and thinks....  then he looks at me...

Kit:  Didn't you do a dance with Dada to have babies?

Me:  Yes.

Sam:  (looks at Kit) But YOU don't have the babies!

Me:  Yes, but boys do help make the live babies, so therefor, Kit is right.  He is indeed a mammal too.