Question

I am odd I am less than 40 both of my digits are perfect squares t-u=0

Answer 1

19 or 14

Explanation:

Since the number is odd you can disqualify all even numbers up to 40 including 0.

Next since this number has 2 digits you can take out all 1 digit numbers.

After that, find perfect squares that also are 1 digit each.

Lastly merge the combination of the numbers as each digit on each sides in such a way that the result is less than 40.