Also, "for me" is a prepositional phrase acting as an indirect object (for whom is it difficult?). Most indirect objects go underneath the verb, or at least I'm fairly certain they do. I can't diagram it in an email, but the basic structure of the sentence would be "it is difficult" as Subject-Linking Verb-Predicate Adjective with "for me" acting as Indirect Object stuck on a line underneath "is." In Latin, the dative case acts as the indirect object and always uses either "to" or "for" before the following noun, pronoun, or phrase.

Allison
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