Negative sentences: 이/가 vs. 은/는

I have received corrections concerning this a few times now, so I figured I would write it down once and for all:

Main rule
Generally the topic marking particle 은/는 is used when expressing a negative.

Example:
저는 절대로 마라톤을 안 할 거예요 ~ I will absolutely not run a marathon

In this situation I initially thought of using 제가 instead of 저는 as if to say that others can run as much as they like, but I will not join them. However I was corrected to use -는 since it is a negative sentence and -는 then sounds more natural.

Beware:
Noun + 아니에요 takes 이/가

Example:
커피가 아니에요 ~ (that) is not coffee

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