The same magnitude with decreasing flux gets the opposite finite polarity. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
Decreasing flux has the same magnitude case
Flux changes from 14 to 2 webers, so the magnitude of change is 12 webers.
∣ΔΦ∣=12Wb
The finite polarity label flips
The voltage magnitude is still 4 volts, but the polarity label now opposes the decrease.