TUT
       +---------
UGCQME | CFUUQFMU
        -CGMYFY
         ======
          YTFYTM
         -UGCQME
          ======
          UQCYUEU
         - CGMYFY
          =======
           UAEFFC

base: 10
letters: ACEFGMQTUY
difficulty: easy
restrictions: no multiplication