Answer
No, the commutative and associative properties do not apply to subtraction
Work Step by Step
The commutative property does not apply to subtraction because switching the order of subtraction would make the difference negative
i.e $10-5 = 5$ and $5-10 = -5$, $5\ne-5$
The associative property does not apply to subtraction (though it can work, but not always) because switching the parenthesis changes what is being subtracted.
i.e. $(10-5) - 2 = 3$ and $10 - (5-2) = 7$, $3\ne7$
