d) $\left(+\frac{2}{5}\right)-\left(+\frac{1}{4}\right)=$

Step 1 ：Find the least common multiple (LCM) of the denominators 5 and 4: \(\text{LCM}(5, 4) = 20\)

Step 2 ：Convert both fractions to equivalent fractions with the common denominator 20: \(\frac{2}{5} = \frac{8}{20}\) and \(\frac{1}{4} = \frac{5}{20}\)

Step 3 ：Subtract the numerators: \(\frac{8}{20} - \frac{5}{20} = \frac{3}{20}\)

Step 4 ：\(\boxed{\frac{3}{20}}\) is the final answer