Answer
$4_{five}$
Work Step by Step
Start with right-most column.
3 is less than 4.
Borrow 1 five from the 2 in the next column.
In base ten: (3+5)-4=4
Record: $4_{five}$
.$\ \ \ 23_{five}$
$-\ 14_{five}$
$ \_\_\_ \_ $
$\quad \ \ 4_{five}$
Next column:
$(2-1)=1$ (we borrowed one five)
$1-1=0$
No need to record the zero.
Result: $4_{five}$
