????????
      +---------
TJQMR | PWQGPXGR
       -TJQMR
        =====
        NMPUFX
       -NUMWUP
        ======
         FHTGFG
        -XWJRWM
         ======
          NJWJUR
         -NUMWUP
          ======
          ??????

base: 13
letters: FGHJMNPQRTUWX
difficulty: challenging
hints: U << T