Module 4, Topic C parallels Topic B, as students apply their understanding of place value strategies to the subtraction algorithm, moving from concrete to pictorial to abstract. It is important to note that the algorithm is introduced at this level and is connected deeply to the understanding of place value. However, fluency with the algorithm is a Grade 3 standard. In Lesson 11, students use number disks on a place value chart to subtract like units (e.g., 76 – 43 is 7 tens – 4 tens and 6 ones – 3 ones). They practice modeling the standard subtraction algorithm within 100 without decompositions and then progress to problems that require exchanging 1 ten for 10 ones (e.g., in 76 – 47 students must recompose 7 tens 6 ones as 6 tens 16 ones). The use of manipulatives allows students to physically experience the renaming and understand the why behind recomposing a quantity. Lesson 12 builds upon this understanding as students relate manipulatives to a written method, recording recompositions in vertical form. In subtraction, a common error is for students to switch the top and bottom digits in a given place when renaming is necessary. They perceive the digits as a column of unrelated numbers, rather than part of a larger total, and simply subtract the smaller from the larger. Hence, many students would solve 41 – 29 as 28, instead of understanding that they can take 9 ones from 41 ones. To prevent this error and aid students in seeing the top number as the whole, students use a “magnifying glass” to examine the minuend. They draw a circle around the top number and add a handle. Before subtracting, they look inside the magnifying glass at the whole number and determine if each digit is big enough to subtract the number below it. If not, they decompose one of the next larger units to make ten of the unit they need. In Lesson 13, this is used in conjunction with the chip model; students record each change they make to their model simultaneously on the algorithm. In Lessons 14–15, students move to the more abstract dot drawings on their place value charts and follow the same procedure for decomposing a ten and relating it to the written method. Here, however, students subtract a two-digit subtrahend from a three-digit minuend (e.g., 164 – 36). This provides practice working with and drawing three-digit numbers without the complexity of decomposing a hundred. As in Topic A, Topic C closes with a lesson that focuses on one- and two-step word problems within 100. Students apply their place value reasoning, mental strategies, and understanding of compositions and decompositions to negotiate different problem types with unknowns in various positions. Because two different problem types (i.e., add to, take from, put together/take apart, compare) are often combined in two-step word problems, some quantities will involve single-digit addends, especially when students are working with the more challenging comparison problems. They are encouraged to be flexible in their thinking and to use drawings and/or models to explain their thinking. Students continue to use tape diagrams to solve word problems, relating the diagrams to a situation equation (e.g., 8 + ____ = 41) and rewriting it as a solution equation (e.g., 41 – 8 = ___), thus illustrating the relationship between operations. Students find success when using their mental strategies of making a multiple of 10 and counting on (e.g., 9, 10, 20, 30 40, 41) as they experience the relationships between quantities within a context.