Answer :

To solve the subtraction problem "Setenta y uno - veintisiete," which translates to "71 - 27," we'll break it down step-by-step:

1. Identify the Numbers:
- "Setenta y uno" translates to 71.
- "Veintisiete" translates to 27.

2. Subtraction Operation:
- We need to subtract 27 from 71.

3. Performing the Subtraction:
- Starting with the units place: 1 (from 71) - 7 (from 27) = -6. Since we can't have a negative number here, we need to borrow 1 from the next higher place (the tens place).
- Now, the tens place becomes 6 (after borrowing 1 from 7, making it 6) and the units place of 71 is effectively 11.
- Perform the units place subtraction again: 11 - 7 = 4.
- Next, we subtract the tens place digits: 6 (from the tens place of 71 after borrowing) - 2 (from the tens place of 27) = 4.

Thus, the result of 71 - 27 is 44.

Now, let's match this result to the given options:

- A. Cincuenta y siete (57)
- B. Cincuenta y cinco (55)
- C. Cuarenta y cinco (45)
- D. Cuarenta y cuatro (44)

The correct answer is:

D. Cuarenta y cuatro (44).