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The sentence "The coat is too large for Marco" is the one that presents an indirect object.
Indirect transitive verbs need a complement to have full meaning. This complete is the indirect object.
The sentence selected above has, as a verb, the word "is." As we can see, this word has no meaning on its own and we need another word to complement it. In this sentence, the words "too large" complement the meaning of the verb "is," thus being the indirect object.
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