3x+y=k+1 ①
x+3y=3 ②
①-②*3得 y-9y=k+1-9
-8y=k-8
y=1-k/8
x=3-3(1-k/8)=3-3+3k/8=3k/8
x-y=3k/8-(1-k/8)=k/2-1
2