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\frac{21}{40}-\frac{20}{40}
Least common multiple of 40 and 2 is 40. Convert \frac{21}{40} and \frac{1}{2} to fractions with denominator 40.
\frac{21-20}{40}
Since \frac{21}{40} and \frac{20}{40} have the same denominator, subtract them by subtracting their numerators.
\frac{1}{40}
Subtract 20 from 21 to get 1.