What is the abbreviation for 'who are'

For some explanatory context, a possible reason "who're" isn't often written is because it looks a lot like "whore" (especially in condensed type) a word considered offensive by most, and at the least, distracting from the intended meaning.

The answer is “who’re”. Contractions have an apostrophe: ‘

Loosely, “whom” is the the object form of “who”.

The subject of a sentence is the one doing the verb. The direct object of a sentence is the thing the verb is being done to.

“Bob ate food.” Bob is the subject. Food is the object.

I love whom? (We use whom because it is the object of the sentence, the one being loved)

Who loves me? (We use who because it is the subject of the sentence, the one doing the loving)

Thank you for the question, Good luck! ???