(A) Given $A^{\prime} = \begin{bmatrix} 3 & 4 \\ -1 & 2 \\ 0 & 1 \end{bmatrix}$,we find $A = (A^{\prime})^{\prime} = \begin{bmatrix} 3 & -1 & 0 \\ 4 & 2 & 1 \end{bmatrix}$.
Now,$A-B = \begin{bmatrix} 3 & -1 & 0 \\ 4 & 2 & 1 \end{bmatrix} - \begin{bmatrix} -1 & 2 & 1 \\ 1 & 2 & 3 \end{bmatrix} = \begin{bmatrix} 4 & -3 & -1 \\ 3 & 0 & -2 \end{bmatrix}$.
Therefore,$(A-B)^{\prime} = \begin{bmatrix} 4 & 3 \\ -3 & 0 \\ -1 & -2 \end{bmatrix}$.
Next,$B^{\prime} = \begin{bmatrix} -1 & 1 \\ 2 & 2 \\ 1 & 3 \end{bmatrix}$.
Then,$A^{\prime}-B^{\prime} = \begin{bmatrix} 3 & 4 \\ -1 & 2 \\ 0 & 1 \end{bmatrix} - \begin{bmatrix} -1 & 1 \\ 2 & 2 \\ 1 & 3 \end{bmatrix} = \begin{bmatrix} 4 & 3 \\ -3 & 0 \\ -1 & -2 \end{bmatrix}$.
Since $(A-B)^{\prime} = A^{\prime}-B^{\prime} = \begin{bmatrix} 4 & 3 \\ -3 & 0 \\ -1 & -2 \end{bmatrix}$,the property is verified.