No; we have
. Substituting these into the DE gives

which reduces to
, true only for
.
P=3b
p is the total number of points scored. Since there are 3 points being scored, you multiply that by the number of baskets made, b.
Make two equations. Then solve. Let t and b represent the numbers of pages in the Tax Code and Bible, respectively.
t - b = 18,528 . . . . . tax code exceeds Bible by 18,528 pages
t + b = 21,472 . . . . .together, they total 21,472 pages
Add the two equations.
2t = 40,000
t = 20,000
The number of pages in the tax code is 20,000.