Given, IP address = 188.8.131.52 = 10001101.00001110.11000100.00101110.
Subnet Mask = 255.255.192.0 = 11111111.11111111.11000000.00000000.
Thus, Subnet ID = 184.108.40.206.
There are a total of 14 bits from the LSB, which can be used for addressing the hosts. The host part, though, can be obtained by doing the bitwise AND operation of the given IP address and the 1's complement of the subnet mask.
Thus, host part = 0.0.4.46.