Let's dive into this subtraction. We'll start with 96975 and subtract 52975 from it.

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

Step 2: We'll start by subtracting the digit 7 and the borrow 0 from 7 in column 2 and get 0.
0 is the next digit of our result.

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

Step 4: We'll start by subtracting the digit 2 and the borrow 0 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 5 and the borrow 0 from 9 in column 5 and get 4.
4 is the next digit of our result.

So, 96975 - 52975 = 44000.