Ta có:
\(\left(7m-2\right)^2-\left(2m-7\right)^2\)
\(=\left(7m-2-2m+7\right)\left(7m-2+2m-7\right)\)
\(=\left(5m+5\right)\left(9m-9\right)\)
\(=5\left(m+1\right).9\left(m-1\right)\)
\(=45\left(m+1\right)\left(m-1\right)⋮45\)
Vậy \(\left(7m-2\right)^2-\left(2m-7\right)^2⋮45\)