Step-by-step explanation:
To solve the question, we will have to get the factor of the terms given
Let us follow the steps below
Step 1: Write out the given expression

Step 2: simplify each term by writing them in factor form

Step 3: Re-write the expression

Step 4: Simplify further and cancel out like terms

Step 5: simplify by factoring out the negative sign

Step 6: Resolve the expression

Thus, we have the simplified form to be

Then for the restrictions, these will be values of x which makes it undefined
These values are
