31.
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31
If you are adding one to the number you subtract each time, then 31 would be the next number. 46 - 1 = 45 45 - 2 = 43 43 - 3 = 40 40 - 4 = 36 36 - 5 = 31, etc...
31
22
90 percent of 40 is 36, since 0.90 x 40 = 36.