B=A+M
=>M=B-A
=>\(M=2x^2-3xy+y^2-4-x^2+4xy\)
=>\(M=x^2+xy+y^2-4\)
\(P=\left(x-3\right)\cdot M-y-\left(x+y\right)\left(xy-3y\right)\)
\(=\left(x-3\right)\left(x^2+xy+y^2-4\right)-y-\left(x+y\right)\left(xy-3y\right)\)
\(=\left(x-3\right)\left(x^2+xy+y^2-4-xy-y^2\right)-y\)
\(=\left(x-3\right)\left(x^2-4\right)-y=x^3-4x-3x^2+12-y\)
=>P có phụ thuộc vào biến y