Which of the following formulas will Excel not be able to calculate?

A.

=SUM(Sales)-A3

B.

=SUM(A1:A5)*.5

C.

=SUM(A1:A5)/(10-10)

D.

=SUM(A1:A5)-10

Correct answer is A

Excel SUM function returns the sum of values supplied. These values can be numbers, cell references, ranges, arrays, and constants, in any combination. Here =SUM(Sales) is incorrect if it is not name of any range.