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=40.75-0.25B
We move all terms to the left:
-(40.75-0.25B)=0
We add all the numbers together, and all the variables
-(-0.25B+40.75)=0
We get rid of parentheses
0.25B-40.75=0
We move all terms containing B to the left, all other terms to the right
0.25B=40.75
B=40.75/0.25
B=163
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