( Then ( , ( ( subtracting ( ( the ( moon 's ) ) tide ) ) ( , ( ( the remainder ) ( ( is ( ( the ( sun 's ) ) tide ) ) . ) ) ) ) ) )
(ROOT (S (ADVP (RB Then)) (, ,) (S (VP (VBG subtracting) (NP (NP (DT the) (NN moon) (POS 's)) (NN tide)))) (, ,) (NP (DT the) (NN remainder)) (VP (VBZ is) (NP (NP (DT the) (NN sun) (POS 's)) (NN tide))) (. .)))
Then, subtracting the moon's tide, the remainder is the sun's tide.
(ROOT (S (NP (NNP Spring) (NNS tides)) (VP (VBP are) (VP (VBN created) (SBAR (WHADVP (WRB when)) (S (NP (NP (DT the) (NN sun)) (CC and) (NP (NP (NN moon) (POS 's)) (NNS tides))) (VP (VBP match)))))) (. .)))