Условие:

28 − (102)
36 − (20 + 10)
74 − (20 + 50)
60 − (4010)
138 + 7
167 + 8

28 − (102) = 288 = 20
36 − (20 + 10) = 3630 = 6
74 − (20 + 50) = 7470 = 4
60 − (4010) = 6030 = 30
138 + 7 = 5 + 7 = 12
167 + 8 = 9 + 8 = 17