<|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 [1, 67, 8, 28], create an equation that equals 71 using only basic arithmetic operations. Remember, each number can only be used once. Show your work in <think> </think> tags and share your solution in <answer> </answer> tags, for example, if your solution is (3 * 8) - (67 - 1) = 71, it should be formatted in <answer>(3 * 8) - (67 - 1) = 71</answer>.<|im_end|>
<|im_start|>assistant
Let me solve this step by step.
<think>