The situation is less clear concerning the guttural [ʀ]. It can be pronounced like a german r with a vibration of the soft palatale. (That is the standard version you find in grammar books.) However to the extent that you let the air pass without letting vibrate the soft palatale you get to a sound similar to the Spanish jota. You still restrict the flow of the aire in the opening of the trachea, but not enough to get the soft palatale vibrating. Finally, it you just let escape the air without any restriction, you get a simple h. Although it is never described in grammar books, this author would say that the Portuguese gutturale r is very often pronounce like a Spanish jota or even, seldom, as a simple h. In this exercise we don't take this into account and the r is pronounced as a guttural r. Decide in the following exercise whether it is an [r] => rolling spanish r or an [ʀ] => guttural r.