Substitute each of the capital letters by a different digit from 0 to 9, such that each of the columns, each of the rows and each of the two main diagonals of this 5x5 grid have the common sum 275. None of the numbers in the 25 cells contains a leading zero.

**RL** **AA** **CN** **BD** **RC**

**AE** **MC** **ML** **EA** **RB**

**UA** **MB** **EE** **LR** **AU**

**BR** **EU** **LM** **LN** **UE**

**BN** **LD** **NC** **UU** **BM**

'1234567890' = CUMBERLAND

From my experience with magic squares, I had a gut feeling that the center square of 'EE' = 55, since that is the desired sum divided by the dimension (275/5) and hence the average for each row, column, and diagonal. Then after a lot of messy and "CUMBER-some" algebra, I came up with this solution.