C1-B1 isn't the correct formula, as others have said.
I just want to point out that IF IT WERE CORRECT, you should write it as
=C1-B1
There's no reason for a SUM formula here. When you write it that way, Excel will subtract the
number in B1 from that in C1 to get a result. Then you pass that result on to SUM. Doing that
just wastes time. The sum of a single number is that number itself.
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