23p + 1/4 - 1/4 (8p +1)
First you cross out +1/4 and -1/4 that it cancels each other out
Your then left with 23p (8p +1)
So now you do distributive property 23p*8p=184p^2 and 23p*1= 23p
Now your left with 184p^2 +23p, like you cannot combine anything else
your answer is: 184p^2 +23p