The verb takes –s the subject is third person, singular.
Paul mother loves to bake.
Verbs ending in –s, –z, -x, -ch and –sh take –es in the third person, singular.
(Exceptions:goes, does)
Verbs ending in consonant + y have –ies in the third person, singular.
Paul studies had.
Compare: Paul’s sister plays the piano.
(We do not change y into ie before –s herer because a vowel comes before the y.)