The proper time to borrow is when one of the mixed numbers is too big. It would just be harder to make it an improper fraction first then go from there on. For example:100 2/4 - 6 3/4. Unless you want to do like 1,000 push ups, do it the easier way, borrowing. As you can see you can't take 3 with you have only 2.
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Okay now I'll show the proper time to use the improper way to subtract fractions. The proper time to use fractions is when the numbers are small and when you can't take away something bigger when you have something smaller to begin with. For example:
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