We can solve this together! We're beginning with 90406 and removing 81167 from it.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 6 in column 1 and get -1.
We add -1 to 10 and get 9 as the first digit of the result.

Step 2: We'll start by subtracting the digit 6 and the borrow 1 from 0 in column 2 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 3: We'll start by subtracting the digit 1 and the borrow 1 from 4 in column 3 and get 2.
2 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 8 and the borrow 1 from 9 in column 5 and get 0.
0 is the next digit of our result.

So, 90406 - 81167 = 9239.