Subtracting relation 2 from relation 1:
$\mathbf{P}+\mathbf{Q}-(\mathbf{P}-\mathbf{Q}) = $ $\left[\begin{array}{cc}3+1 & 1+7 \\ 2-8 & 12-2\end{array}\right]$
2*$\mathbf{Q} =$ $\left[\begin{array}{cc}4 & 8 \\ -6 & 10\end{array}\right]$
$\mathbf{Q} = \left[\begin{array}{cc}2 & 4 \\ -3 & 5\end{array}\right]$
Hence, right answer is A.