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This video introduces the mental mask strategy for subtraction called adjusting one number, similar to the make a friendly number strategy for addition. By changing one number to a friendly number within the subtraction problem, regrouping is eliminated, making subtraction easier. For example, in the problem 271 minus 68, adjusting 68 to 70 eliminates the need to regroup and simplifies the subtraction. Another example is 160 minus 41, where adjusting 41 to 40 makes the subtraction easier, resulting in a final answer of 119.