б) $$52^6 - 40s^{12}$$
$$=(52^3)^2 - (2\sqrt{10}s^6)^2$$
$$=(125+64)(15625-80+4096)$$
$$=(52^3 - 2\sqrt{10}s^6)(52^3 + 2\sqrt{10}s^6)$$
Ответ: $$(52^3 - 2\sqrt{10}s^6)(52^3 + 2\sqrt{10}s^6)$$