Subtract the fraction from the whole number.

**Step 1: Convert the improper fraction into a mixed number:**

Divide the numerator by the denominator. The result is the *whole number*, the remainder is the *numerator* of the mixed number.

14 ÷ 3 = 4 Rest 2

Whole number: **4**

Numerator: **2**

The *denominator* remains unchanged:

Denominator: **3**

You can subtract the whole numbers - you get:

12 - | 14 | = | 12 - 4 | 2 | = 8 - | 2 |

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3 | 3 | 3 |

**Step 2: Subtract the proper fraction from the whole number:**

Convert "1" of the whole number and convert into a fraction that has the same denominator. Then you can subtract the two fractions that have a common denominator:

8 - | 2 | = 7 | 3 | - | 2 | = 7 | 1 |

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3 | 3 | 3 | 3 |