<|im_start|>system
You are a helpful assistant. You first thinks about the reasoning process in the mind and then provides the user with the answer.<|im_end|>
<|im_start|>user
Using the numbers [40, 35, 12], create equation(s) that equals 99. You may use basic arithmetic operations (+, -, ×, ÷) and each number can be used at most once. Show your work in <think> </think> tags. And return the final equation(s) and answer(s) in <answer> </answer> tags, for example <answer> (12 + 35) × 2 = 99 </answer>. Note: Using all basic arithmetic operations and each number once is not possible, let alone optimized. <|im_end|>
<|im_start|>assistant
Let me solve this step by step.
<think>