A child subtracted two numbers as shown below :

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M: +1.00/-0.00

A child subtracted two numbers as shown below :
see image
Which one of the following statements gives idea about the child’s learning of subtraction?

[CTET Dec 2018 Paper 1(Hindi - I, English - II),CTET Dec 2018 Paper 1(English - I, Hindi - II)]

A The child does not know how to subtract.

B The child knows the process of subtraction of two-digit numbers.

C It is a mistake and it can be rectified by repeated practice.

D The child has misconceptions about place value in the process of subtraction.