Which element is responsible for arithmetic operations that result in a borrow being created in the process?

The full subtractor is designed to perform subtraction operations while accounting for scenarios where a borrow might occur. A borrow occurs in subtraction when the digit being subtracted is greater than the digit from which it is being subtracted. The full subtractor takes three inputs: two minuends (the numbers being subtracted) and a borrow from a previous digit (if applicable). It provides an output for the difference as well as an output indicating whether a borrow has been created.

In contrast, while the half subtractor can handle basic subtraction, it does not account for any borrow inputs, limiting its functionality. The quarter subtractor is typically not a standard term in digital logic circuits concerning subtraction. An adder, on the other hand, is used primarily for addition operations rather than subtraction. Therefore, the full subtractor is specifically built to handle the complexities of subtraction, including the creation of a borrow, making it the most appropriate choice for the question.