The smallest number that both 12 and 16 divide into is 48.
So, we can rewrite the fractions as:
$$\frac{5}{12} = \frac{5 \cdot 4}{12 \cdot 4} = \frac{20}{48}$$
$$\frac{3}{16} = \frac{3 \cdot 3}{16 \cdot 3} = \frac{9}{48}$$
Now, we can subtract the two
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