40 ÷ 4 - (5 - 3)
    40  ÷ 4 +    2
       10 + 2
         12



Let's break down the given mathematical expression step by step to confirm the calculation:

1. Start with the expression:  
   \[ 40 ÷ 4 - (5 - 3) \]

2. Calculate the division first (following the order of operations):  
   \[ 40 ÷ 4 = 10 \]

3. Then, handle the parentheses:  
   \[ (5 - 3) = 2 \]

4. Substitute these values back into the equation:  
   \[ 10 - 2 \]

5. Finally, subtract:  
   \[ 10 - 2 = 8 \]

The correct result is **8**, not **12**. 

Would you like more details on the order of operations or have any other questions?

Here are five related questions for further exploration:

1. What are the basic rules of the order of operations (PEMDAS)?
2. How do parentheses affect calculations?
3. Can subtraction be done before division in some cases?
4. How would the expression change if a different operator replaced the subtraction?
5. What are common mistakes when solving mixed operations?

**Tip:** Always follow the order of operations—Parentheses, Exponents, Multiplication/Division (left to right), and Addition/Subtraction (left to right).

Discover how to solve the arithmetic expression 40 ÷ 4 - (5 - 3) by following the order of operations (PEMDAS). This step-by-step solution explains key concepts like division and subtraction, suitable for students in Grades 4-6.

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