Match the distinct systems followed by the states in allowing mechanic's liens on real estate to subcontractors and materialmen with the descriptions.
1. The New York system
2. The Pennsylvania system
Description:
A) It is based on the theory of subrogation, and the subcontractors or materialmen cannot recover more than is owed to the contractor at the time they file a lien or give notice of a lien to the owner.

B) The subcontractors or materialmen have direct liens and are entitled to liens for the value of labor and materials furnished, irrespective of the amount due from the owner to the contractor.