Final answer:
The subject of this question is Mathematics, and the grade level is Middle School. The expression '61 less than five times x' can be simplified to '5x - 61'.
Step-by-step explanation:
To define the subject of this question, it falls under Mathematics. The question involves evaluating an expression.
The expression is '61 less than five times x'. To simplify, we can rewrite it as '5x - 61'.
So, the subject is Mathematics and the grade level is Middle School.