#### Answer

409

#### Work Step by Step

First, we subtract the ones column: Regroup, 18 - 9 = 9
Subtract the tens column: 8 - 8 = 0
Subtract the hundreds column: 7 - 3 = 4
With the 4 in the hundreds place, 0 in the tens place, and 9 in the ones place, we get 409.