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This video introduces the mental mask strategy for subtraction called adjusting one number, which is similar to the make a friendly number strategy for addition. By changing one number in the subtraction problem to a friendly number, regrouping can be avoided, making subtraction easier. For example, in the problem 271 minus 68, adjusting 68 to 70 eliminates the need to regroup, resulting in the answer of 203. In another problem, 160 minus 41, adjusting 41 to 40 simplifies the subtraction process, leading to the answer of 119.