\left( {\left[ {A - B} \right]_{ij} } \right)^T = \left[ {A - B} \right]_{ji} = \left[ A \right]_{ji} - \left[ B \right]_{ji} = \left( {\left[ A \right]_{ij} } \right)^T - \left( {\left[ B \right]_{ij} } \right)^T