Okay, let's tackle this math problem. We're starting with 76071 and subtracting 44298.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 1 in column 1 and get -7.
We add -7 to 10 and get 3 as the first digit of the result.

Step 2: We'll start by subtracting the digit 9 and the borrow 1 from 7 in column 2 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

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

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

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 7 in column 5 and get 3.
3 is the next digit of our result.

So, 76071 - 44298 = 31773.