So - we know that $0.40 is equal to 4 dimes. So that means that there must be 4 quarters, because it says that she has the same number of quarters and dimes. Next, 4 quarters equal $1.00, so $1.00 + $0.40 is $1.40. She has $1.75, and so then we need to subtract $1.40 from $1.75. The equation to find out the value of nickels is $1.75 - $1.40. That equals $0.35.