Solution:Sum of numbers are:
Here, C + F = 12 (since 2 is at unit place of the sum)
As all letters represents different value,
so, (C, F) ≠ (2, 3)
Now, possible values of (C, F) = (4, 8), (5, 7) …(i)
Again, B + 2 = 10 – 1 ⇒ B = 9 – 2 = 7 …(ii)
and, 3 + E = 9 – 1 ⇒ E = 8 – 3 = 5 …(iii)
A + D = 15 ⇒ 9 + 6 = 15 …(iv)
From (i), (ii) and (iii), (C, F) = (4, 8)
From (i), (ii), (iii) and (iv)

Thus, A – D = 9 – 6 = 3