Answer
$13_{four}$
Work Step by Step
$2$ is less than 3, borrow one four from the next column
$(4+2)-3 =3_{ten}=3_{four}$
$\left[\begin{array}{lll}
& 3^{(*)} & 2_{four}\\
- & 1 & 3_{four}\\
- & - & -\\
& & 3_{four}
\end{array}\right]$
Next column:
we borrowed 1 from 3,
subtract $2-1=1_{ten}=1_{four}$
record (no borrowing)
$\left[\begin{array}{lll}
& 3^{(*)} & 2_{four}\\
- & 1 & 3_{four}\\
- & - & -\\
& 1 & 3_{four}
\end{array}\right]$
Check in base 10: $14-7=7$