For visual help, draw a right triangle with an acute angle of 46°:
Since the sum of the internal angles of a triangle is 180°, then:
since 46+90=136, then:
Therefore, the other acute angle has a measure of 44°.
The student may have forgot to include the angle of 90° into account, thinking that the remaining angle should add up to 180° with the 46° angle, without adding the 90° from the third angle.