Let's dive into this subtraction. We'll start with 96449 and subtract 61526 from it.

Step 1: We'll start by subtracting the digit 6 and the borrow 0 from 9 in column 1 and get 3.
3 is the first digit of our result.

Step 2: We'll start by subtracting the digit 2 and the borrow 0 from 4 in column 2 and get 2.
2 is the next digit of our result.

Step 3: We'll start by subtracting the digit 5 and the borrow 0 from 4 in column 3 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 4: We'll start by subtracting the digit 1 and the borrow 1 from 6 in column 4 and get 4.
4 is the next digit of our result.

Step 5: We'll start by subtracting the digit 6 and the borrow 0 from 9 in column 5 and get 3.
3 is the next digit of our result.

So, 96449 - 61526 = 34923.