Solution:
This is a subtraction problem. We are subtracting 54 from 80. In the ones place, 0 - 4 requires borrowing. So, we borrow 1 from the tens place (8 becomes 7) and add 10 to the ones place (0 becomes 10). Then, 10 - 4 = 6. In the tens place, 7 - 5 = 2. Combining these gives us 26.
80 -54 --- 26
Answer: 26