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\frac{40+8}{10}-\frac{3}{12}
Multiply 4 and 10 to get 40.
\frac{48}{10}-\frac{3}{12}
Add 40 and 8 to get 48.
\frac{24}{5}-\frac{3}{12}
Reduce the fraction \frac{48}{10} to lowest terms by extracting and canceling out 2.
\frac{24}{5}-\frac{1}{4}
Reduce the fraction \frac{3}{12} to lowest terms by extracting and canceling out 3.
\frac{96}{20}-\frac{5}{20}
Least common multiple of 5 and 4 is 20. Convert \frac{24}{5} and \frac{1}{4} to fractions with denominator 20.
\frac{96-5}{20}
Since \frac{96}{20} and \frac{5}{20} have the same denominator, subtract them by subtracting their numerators.
\frac{91}{20}
Subtract 5 from 96 to get 91.