The book follows a boy and his mother as they ride an elevator, pressing buttons to reach specific floors. Along the way, readers are introduced to subtraction concepts by moving down floors—illustrating how a vertical number line works—and solving simple problems (ACMNA030 – Year 2, Mathematics). Through its engaging narrative, the story demonstrates subtraction in a real-world context, enhancing problem-solving and critical thinking skills. The playful illustrations and relatable scenarios make this book an excellent resource for teaching foundational maths concepts while keeping young learners entertained.