Is Income same? It should be same, if not, your earlig steps needs to be corrected.

Is formula in E$24$ and E$25$ reads similar? $\{$Hint Click: E$24$ and look at the formula bar, do the same for E$25!\}$

The formula in E$25$ is sturctured Reference, see below for more explanation from Excel Help.

Using structured references with Excel tables

When you create an Excel table, Excel assigns a name to the table, and to each column header in the table. When you add formulas to an Excel table, those names can appear automatically as you enter the formula and select the cell references in the table instead of manually entering them. Here's an example of what Excel does:

Instead of using explicit cell references i$.$e$.=$SUM$($E$18$:E$22)$

Excel uses table and column names i$.$e$.=$SUM$($Name of the Table$[$Field Name to Sum$])$