This inclusive lesson plan provides a one-stop math shop for subtraction of three digit numbers! Skills practiced in this lesson include borrowing from the tens and the hundreds. Geared for grades 4 through 8, this lesson includes a pretest and a post-test for diagnosis, two levels of practice worksheets, an activity worksheet, and a separate answer key. This product can be used in whole or in part to provide extra practice, to reinforce skills, to give a change of pace, or as an enrichment activity for the entire class, small groups or individuals.