Okay, let's tackle this math problem. We're starting with 63173 and subtracting 12067.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 3 in column 1 and get -4.
We add -4 to 10 and get 6 as the first digit of the result.

Step 2: We'll start by subtracting the digit 6 and the borrow 1 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 0 and the borrow 0 from 1 in column 3 and get 1.
1 is the next digit of our result.

Step 4: We'll start by subtracting the digit 2 and the borrow 0 from 3 in column 4 and get 1.
1 is the next digit of our result.

Step 5: We'll start by subtracting the digit 1 and the borrow 0 from 6 in column 5 and get 5.
5 is the next digit of our result.

So, 63173 - 12067 = 51106.