Introduction: Begin the lesson by asking the students if they know what subtraction is. Explain that subtraction is when we take away one number from another. Tell them that today, they will be learning about subtraction with regrouping.

Lesson Outline: 1. Review subtraction without regrouping. 2. Introduce regrouping and explain why it is necessary. 3. Model how to regroup using manipulatives. 4. Practice regrouping with guided practice. 5. Independent practice with worksheets. 6. Assessment.

Questioning: 1. What is subtraction? 2. Why do we need to regroup? 3. How do we regroup? 4. Can you show me how to regroup using manipulatives? 5. Can you solve this subtraction problem with regrouping?

Assessment: Assess the students’ understanding of subtraction with regrouping by giving them a worksheet to complete independently. Observe their work during independent practice and provide feedback.

Differentiation: For students who need extra support, provide manipulatives and additional guided practice. For students who need a challenge, provide more complex subtraction problems with regrouping.

Plenary: Review the lesson by asking the students to share what they learned about subtraction with regrouping. Ask them to explain why regrouping is necessary and how to regroup using manipulatives.

Resources: 1. Video: Subtraction with Regrouping Song 2. Worksheet: Subtraction with Regrouping 3. Video: Regrouping with Base Ten Blocks