/usr/share/idzebra-2.0/tab/wais-b.est is in idzebra-2.0-common 2.0.59-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# WAIS eset.
#
simpleelement (2,1)
simpleelement (2,7)
simpleelement (1,16)
simpleelement (1,18)
simpleelement (1,14)
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