I added subtract(a, b) to math.js and exported it, with a test for subtract(5, 3) in test.js. node test.js passes.
To avoid conflicts with #3 (multiply), which touches the same two files, I kept my edits away from where it will likely change code. The function sits at the end of math.js and is exported with its own module.exports.subtract = subtract; line, so the existing export line stays as it is. The new assertion goes right after the require line in test.js, ahead of the multiply check.
I didn't merge #3's changes with mine, so I haven't confirmed the two apply cleanly together.