K and L are each four-digit positive integers with thousands, hundreds, tens, and units digits defined as a, b, c, and d, respectively, for the number K, and p, q, r, and s, respectively, for the number L. For numbers K and L, the function W is defined as

. The function Z is defined as (K – L) ÷ 10. If W = 16, what is the value of Z?
(A) 16
(B) 20
(C) 25
(D) 40
(E) It cannot be determined from the information given.