45 - [ 38 - { 60/3 - ( 6 - 3 )/3} ]
45 - [ 38 - { 60/3 - 3/3 } ]
45 - [ 38 - { 20 - 1 } ]
45 - [ 38 - 19 ]
45 - 19
=26
hope this helps....
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