Now in units place,

5 - A = 9

This states that borrowing is involved.

Ie. 10 + 5 - A = 9

∴ A = 6

Now in tens place, as 1 is borrowed from hundreds place and also lent,

B – 5 +10 - 1 = 8

B = 4

Now in hundred place, as 1 is lent,

C – 2 – 1 = 2

C = 5