#### Answer

16,418

#### Work Step by Step

First, the 2 numbers need to be lined up by place value and digits, with the larger number (40,000) on top. Since most digits of the top number are zeroes, you have to distribute the 4 from the ten-thousands place across the number (like in the attached image). Then, you subtract the digits from right to left, subtracting the bottom number from the top. If done correctly, then the answer should equal 16,418