This document provides guidance for a lesson on using rounding to estimate differences when solving measurement word problems involving subtraction. The lesson includes examples of rounding numbers to the nearest 100, 10, or in another way to estimate differences. Students practice estimating differences by rounding numbers in word problems about quantities of liquid, like liters of water in a fish tank, and checking if their exact answers are reasonable based on the estimates. The objective is for students to apply rounding to simplify calculations and check answers in solving measurement subtraction word problems.