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You have a choice; You can say it with or without 「は」. The more informal the speech, the more often the 「は」 is dropped. The only situation in which 「は」 is not optional and it must be used is when you talk about what someone ate/will eat this morning in comparison to what he ate/will eat on another day. That is always 「けさは」 as 「けさ」in those cases is an ...

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