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\frac{40}{40}-\frac{13}{40}
Convert 1 to fraction \frac{40}{40}.
\frac{40-13}{40}
Since \frac{40}{40} and \frac{13}{40} have the same denominator, subtract them by subtracting their numerators.
\frac{27}{40}
Subtract 13 from 40 to get 27.