<|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 [5, 26, 67, 3], form an equation that equals 44. Note, you should utilize each number and aim to combine them using basic arithmetic operations (+, -, *, /), but ensure each number is used only once in your equation. The final step-by-step reasoning needs to be included in your answer, separated by <think> and </think>. Moreover, make sure that the final answer is a correct equation for 44. Show your work in <think> </think> tags. And finally, return your resulting equation and the complete answer in <answer> </answer> tags, similar to the example below: <answer> (26 + 5) * 3 - 67 = 44 </answer>.<|im_end|>
<|im_start|>assistant
Let me solve this step by step.
<think>