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=40-3Y
We move all terms to the left:
-(40-3Y)=0
We add all the numbers together, and all the variables
-(-3Y+40)=0
We get rid of parentheses
3Y-40=0
We move all terms containing Y to the left, all other terms to the right
3Y=40
Y=40/3
Y=13+1/3
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