$\"\"$

For subtracting matrices, their dimension should be equal.

First write the dimension of the matrix.

The dimensions of matrix B and A are $\"\"$ .

The operation $\"\"$ is possible. $\"\"$

Subtract the matrix $\"\"$

$\"\"$ (Substitute the values of A and B)

$\"\"$ (Subtract corresponding elements)

$\"\"$ (Simplify) $\"\"$

The value of $\"\"$ is $\"\"$ .