What's the opposite?

Logic

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

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.