#### Answer

The operation is not defined because the order is different.

#### Work Step by Step

Consider,
$B-A=\left[ \begin{matrix}
5 & 1 \\
-2 & -2 \\
\end{matrix} \right]-\left[ \begin{array}{*{35}{l}}
4 & 0 \\
-3 & 5 \\
0 & 1 \\
\end{array} \right]$
This subtraction cannot be defined because matrix $A$ is of size $2\times 3$ and matrix $B$ is of
the size $2\times 2$. For subtraction, the size of both matrices must be the same.
Here, the size of the matrix $A$ is different from the size of the matrix $B$. Therefore, the operation of subtraction is not defined.