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\frac{t}{12}-\frac{3}{12}
To add or subtract expressions, expand them to make their denominators the same. Least common multiple of 12 and 4 is 12. Multiply \frac{1}{4} times \frac{3}{3}.
\frac{t-3}{12}
Since \frac{t}{12} and \frac{3}{12} have the same denominator, subtract them by subtracting their numerators.
\frac{t-3}{12}
Factor out \frac{1}{12}.