Katelyn had $132. She spent $28 buying gifts for her friends and $32 on books. Estimate how much money she has left by first rounding all numbers to the nearest ten and then subtracting.

The difference between tax advoidance and tax evasion

Set $r$ is a set of rectangles such that (1) only the grid points shown here are used as vertices, (2) all sides are vertical or horizontal and (3) no two rectangles in the set are congruent. if $r$ contains the maximum possible number of rectangles given these conditions, what fraction of the rectangles in set $r$ are squares? express your answer as a common fraction.

The sum of four times a number and three is two times the number minus twenty nine