Description: Sal has to borrow from a 0 to subtract 301 - 164. Created by Sal Khan. Let's try to subtract 164 from 301, and I encourage you to pause this video and try it on your own first. So let's go place by place, and we can realize where we have to do some borrowing or regrouping. How do we subtract a larger number from a smaller number?*Teacher Advisor is 100% free.