Mathematical abilities are essential for an individual, as they predict career prospects among many other abilities. However, little is known about whether neural correlates of arithmetic problem difficulty differ between individuals with high and low math ability. For instance, the difficulty of two-digit addition and subtraction increases whenever a carry or borrow operation is required. Therefore, we systematically investigated the spatial and temporal neural correlates of the carry and borrow effects for high and low performers in a written production paradigm using combined functional near-infrared spectroscopy (fNIRS) and event-related potential (ERP) measurements. Effects of arithmetic difficulty interacted with an individual's math ability. High performers showed increased frontal activation especially in the left inferior frontal gyrus associated with the carry and borrow effects, whereas low performers did not. Furthermore, high and low performers even differed in their early processing of the borrow effect, as reflected by differences in slow waves at 1000-1500 ms at frontal sites. We conclude that the processing of arithmetic difficulty relies on an individual's mathematical ability, and suggest that individual differences should be taken into account when investigating mental arithmetic in an ecologically valid assessment.
Keywords: Arithmetic difficulty; Borrow effect; Carry effect; ERP; Math ability; fNIRS.