The MS Excel worksheet below shows the salary distribution for four staff of a company. The net salary is paid after deductions have been made.

S/N	A	B	C	D	E
1	IDENTIFICATION NUMBER	BASIC SALARY (N)	TOTAL ALLOWANCE (N)	TOTAL DEDUCTION (N)	NET SALARY (N)
2	LP/p/1202	22000	29000	7000	44000
3	L/P/1250	26000	35000	9000	52000
4	L/P/3205	15000	21000	6000	30000
5	L/P/3215	33000	41000	8000	66000

Which of the following for mulas would be used to obtain the value in cell E2?

• A = B2 + C2 - D2
• B = B2 + C2 + D2
• C = (B2 + C2 + D2)/3
• D = C2 - D2