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theta <- 3
y <- rnorm(100,theta,2)
thetahat <- mean(y)

B <- 1000
thetahatB <- rep(0,B)
for (i in 1:B)
{
  indi <- sample(1:100,100,replace = TRUE)
  yB <- y[indi]
  thetahatB[i] <- mean(yB)
}
var(thetahatB)