To find the value of A - B, we need to first find the values of A and B individually.

A is the smallest positive integer which when divided by 9 and 12 leaves a remainder of 8. This means that A is a number that is 8 more than a multiple of both 9 and 12. To find the smallest positive integer that satisfies this condition, we can find the least common multiple (LCM) of 9 and 12, and then add 8 to it.

The LCM of 9 and 12 is 36. Adding 8 to this gives us A = 36 + 8 = 44.

Similarly, B is the smallest positive integer which when divided by 9 and 12 leaves a remainder of 5. This means that B is a number that is 5 more than a multiple of both 9 and 12. Again, we can find the LCM of 9 and 12, and add 5 to it to find the value of B.

The LCM of 9 and 12 is 36. Adding 5 to this gives us B = 36 + 5 = 41.

Now, we can subtract B from A to find