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=40+12Y
We move all terms to the left:
-(40+12Y)=0
We add all the numbers together, and all the variables
-(12Y+40)=0
We get rid of parentheses
-12Y-40=0
We move all terms containing Y to the left, all other terms to the right
-12Y=40
Y=40/-12
Y=-3+1/3
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