In a half-subtractor circuit with $X$ and $Y$ as inputs, the Borrow $(M)$ and Difference $(N = X – Y)$ are given by

- $M = X \oplus Y, \: \: \: N = XY$
- $M = XY, \: \: \:N = X \oplus Y$
- $M = \overline{ X}Y, \: \: \: N =X \oplus Y$
- $M = X \overline{ Y}, \: \: \: N = \overline{X \oplus Y}$