$\"\"$

For Subtracting matrices, their dimension should be equal.

First write the dimension of the matrix.

The dimensions of matrix B, C are $\"\"$ .

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

Subtract the matrix $\"\"$ .

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

$\"\"$ (Subtract corresponding elements)

Product of two same sings is positive.

$\"\"$

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