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YOUR ANSWER: 2 + 1 is the subject and = is the verb.
You are correct. The parts on the left and right sides of the equals sign are interchangeable, aren't they? We can write
3 = 2 + 1
in which case 3 is the subject, and we can also write
2 + 1 = 3
in whch case 2 + 1 is the subject. The kind of sentences that we call equations have a number of useful properties of this type, such as the fact that the parts on the left and right sides of the "verb" are interchangeable.
Now let's get back to the question of whether certain sentences, mathematical or otherwise, are true. We were discussing the sentence "All women are poor drivers." Is this statement true?