It is False.
If a property is commutative in subtraction it means: x - y is the same as y - x.
For example 5 - 3 = 2, but 3 - 5 = -2 so subtraction is not commutative.
But 5 + 3 = 8 , is the same as 3 + 5 = 8.
Addition is Commutative, but Subtraction is not commutative.
So the statement that subtraction of whole numbers is commutative is False.