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The tutorial discusses the mental mask strategy for subtraction, called adjusting one number. Similar to the make a friendly number strategy for addition, this method involves changing one number in the subtraction problem to a friendly number to make it easier. For example, in the problem 271 minus 68, adjusting 68 to 70 eliminates the need to regroup, resulting in an answer of 203. In the problem 160 minus 41, using the same strategy, adjusting 41 to 40 simplifies the calculation, yielding a final answer of 119.