Answer
$B-A=\begin{bmatrix}
1&5\\
-4&-7
\end{bmatrix}$
Work Step by Step
Subtracting each corresponding elements of $B=
\begin{bmatrix}
4&6\\
1&0\end{bmatrix}
$ and $
A=
\begin{bmatrix}
3&1\\
5&7\end{bmatrix}
$ then
\begin{align*}\require{cancel}
B-A&=
\begin{bmatrix}
4&6\\
1&0\end{bmatrix}
-
\begin{bmatrix}
3&1\\
5&7\end{bmatrix}
\\\\&=
\begin{bmatrix}
4-3&6-1\\
1-5&0-7
\end{bmatrix}
\\\\&=
\begin{bmatrix}
1&5\\
-4&-7
\end{bmatrix}
.\end{align*}
Hence, $
B-A=\begin{bmatrix}
1&5\\
-4&-7
.\end{bmatrix}
.$
