Here the two rational numbers are −45and12
Let's verify they are closed under subtraction or not.
= −45 - 12=(−4×2)−(1×5)2×5=−8−510
= −1310
Here −1310 is in the form pq, where p and q are integers and q not equal to 0
Now, lets reverse the order and check
12 - −45 = (1×5)−(−4×2)2×5=5+810
= 1310
Here 1310 is in the form p/q, where p and q are integers and q not equal to 0
Hence the two rational numbers −45 and 12 are verified under closure property of subtraction.