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\frac{40}{40}-\frac{9}{40}
Convert 1 to fraction \frac{40}{40}.
\frac{40-9}{40}
Since \frac{40}{40} and \frac{9}{40} have the same denominator, subtract them by subtracting their numerators.
\frac{31}{40}
Subtract 9 from 40 to get 31.