(Below is answer)
Step-by-step explanation: Since "fewer" means to subtract, we'll need to subtract 40 by 32.
1. 40 - 32 = ?
2. Zero cannot be subtracted by 2. Hence, we'll need to regroup.
- Take one ten from the tens place. (Zero becomes 10)
2a. 10 - 2 = 8
3. Solve again.
Hence, our answer is 8.