Method 1: subtract the parts and regroup when needed
Match the fraction denominators, subtract the wholes and the parts separately, and break one whole into parts if the first fraction part is too small.
Use this method when the fraction parts can be compared easily — it keeps the numbers small and the wholes visible.
If you have 2 whole bars and 3 twelfths, and you need to hand over 8 twelfths, unbundle one whole bar into 12 twelfths first.