Hi english gurus, I need help with these sentences...

"Here are the files for you to review"


"Here is the files for you to review"

Which is right?

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Greetings, English2!
English2"Here are the files for you to review"
is correct in educated speech and writing, though
English2"Here is the files for you to review"
may be occasionally heard, but this is substandard. The verb be agrees with the word files, which is in the plural.

Respectfully, Gleb Chebrikoff
Or even more likely

Here's the files (contracted form)
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Here are the files ...= The files are here.

Here are the results...= The results are here

(Can not be "is")
Thank you, Gleb, Ivan, and dimsum! Thank you all! Emotion: smile
Awesome description, thanks a lot. I like this way to explain.
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I know this thread is several years old, but I have a similar here is vs here are question. What if your sentence was "here are/is a new set of options for you to review." Then which one is right?
Anonymouswhich one is right?
Here is a new set of options for you to review.

'set' is not one of those words that gives up its agreement rights to the word after 'of' (like 'rest' would do). Emotion: smile

Here are the rest of the documents.

Less formally of course, you can use "Here's" for all of them.

What about:

Here is my favorite couple.


Here are my favorite couple.

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