????????
      +---------
WXMXW | RPYTMJMX
       -WXMXW
        =====
        UUXJWJ
       - WXMXW
        ======
         GPUXRM
        -LLMLTP
         ======
          JTTGMX
         -JQWJRM
          ======
          ??????

base: 12
letters: GJLMPQRTUWXY
difficulty: intermediate