Has or is.
When has or is comes before a past participle (been, done, gone, made, etc.), we have to understand the meaning from the context of the whole sentence. Sometimes this is easy, other times more difficult:
Peter has gone to school.
Peter is going to school as soon as he finishes his breakfast.
It has been 10 years since I saw her.
Coco-Cola is the world’s most popular soft drink, it is sold everywhere.
Peter is asleep again.
The coffee has gone. Peter has drunk it all.
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