What's the opposite?

Logic Level 3

\[ \begin{array} { l l l l l } & S & P & E & N & D \\ - & & L & E & S & S \\ \hline & M & O & N & E & Y \\ \end{array} \]

The above shows a cryptogram, with each letter representing a distinct single digit non-negative integer with \(S,L,M > 0 \). What is the number of all possible distinct solution(s) for this cryptogram?

Inspiration.

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