How do you perform a simple subtraction in Excel?

The correct answer provides a straightforward method to perform subtraction in Excel. To subtract the values in cells A1 and B1, you can directly use the subtraction operator "-", which is a fundamental arithmetic operator in Excel. Therefore, writing the formula as "=A1 - B1" allows Excel to calculate the difference between the values in those two cells effectively.

This method is preferred due to its simplicity and direct nature. When you use "=A1 - B1", Excel processes the contents of cells A1 and B1, subtracting the value of B1 from A1 and displaying the result in the cell where the formula is entered.

Other options involve incorrect approaches; for instance, using SUM implies addition rather than subtraction, while DIFFERENCE is not a recognized function in Excel. Similarly, the use of "PLUS" is not valid since it is not a recognized operator for addition in Excel formulas. Thus, the chosen formula leverages Excel's efficient calculation capabilities through clear and proper syntax.