Elianna Has Put Together the Projected Income Worksheet Above

Elianna has put together the Projected Income worksheet above. She is finalizing the worksheet for a presentation to her company's board of directors. When needed, please refer to the figure above as you answer the questions below.
-What entry should Elianna have in the cell returning the #NAME? error?

A) =E12-E13
B) ="E12-E13"
C) =SUM(E13:E12)
D) =E12*E13