Here, in tens place,
6 – 3 = 3
Which implies that maximum value of A is 3
Ie. A ≤ 3
Now in units place,
A - B = 7
This states that borrowing is involved.
∴ in tens place,
6 – A – 1 = 3
∴ A = 2
Now in units place,
A + 10 – B = 7 …as borrowing is involved
∴ 12 – B = 7
∴ B = 5