As do I, sort of. To subtract mentally I adjust the numbers of both sides by the same amount so it rounds up nicely in either side.

In this case I'd go:

    61-17 =>(-1 on both sides)=>
    60-16 =>(-10 on both sides)=>
    50-6 =>("normal" borrow)=>
    44
Had it been, say 148-34, I could go either:

    148-34 =>(+2)=>
    150-36 =>(-6 with borrow)=>
    144-30 =>(-30)
    114  

 or most likely  

    148-34 =>(+2)=>
    150-36 =>(-30)=>
    120-6 =>(-6)
    114
though in this simple case I'd just

    148-34 =>(set the 100 aside)=>
    48-34 =>(split digits)=>
    40-30 + 8-4 =
    10+4 =>(join digits again)=>
    14 =>(put the 100 back in)=>
    114
This is in line with answers that were given to the Math Exchange question. Edit: @srtjstjsj put it nicely when they call it "breaking apart".