Is the taskmgr.exe process a virus, spyware or malware?

Process description:

Windows TaskManager

Author: Microsoft
Part of: Windows
The taskmgr.exe process is better known as 'Windows Task Manager' and is used to display the processes (tasks) running on your computer. This information can be accessed by pressing the Ctrl + Alt + Delete keys.
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Common location(s):
C:\WINDOWS\system32
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What is this taskmgr.exe process and what does it do?
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Anyone have ANY info?
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