I haven't taught Y2 for a few years, so am rusty, but....
I'd expect a very able Y2 to do it mentally by 'finding the difference', so saying "74 to 84 is 10, then 6 more to 90, so 16".
A child less sure mentally could use an 'empty number line', so draw a line, put 74 at one end and 90 at the other, then find the difference in the same way, but writing down the jumps, probably going backwards, 90 to 80 is 10, 80 to 74 is 6, so 16.
Or they might split the 74 into 70 and 4, and write
90 - 70 = 20
20 - 4 = 16
I wouldn't expect them to use column subtraction.