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The video tutorial introduces the "mental mask strategy" for subtraction, called adjusting one number. This strategy involves changing one number in the subtraction problem to a "friendly number" to make the calculation easier and eliminate the need to regroup. Using the example of 271 minus 68, the number 68 is adjusted to 70 to simplify the subtraction process. By adjusting the numbers, the final answer is found to be 203. Another example given is 160 minus 41, where adjusting one number to a friendly number simplifies the subtraction and the final answer is determined to be 119.