Show me the steps to solve Applying Excel $1$: Calculating net income

A spreadsheet has $3$ columns and $19$ rows. The spreadsheet has a two$-$line heading for $$Trail Balance$$ in rows $1$ and $2,$ with columns $1$ to $3$ merged. Row $3$ is titled $$Debit$$ and $$Credit$$ in columns $2$ and $3,$ respectively. Column $1$ lists account names in rows $4$ to $18,$ without a header. Column $2$ lists dollar amounts in rows $4$ to $8,12,$ and $15$ to $18.$ Column $3$ lists dollar amounts in rows $9$ to $11,13,14,$ and $18.$

Which formula correctly calculates net income?

Multiple Choice

$=$SUM$($C$13$:C$14)-$SUM$($B$15$:B$17)$

$=$SUM$($B$13$:C$17)$

$=$SUM$($B$15$:B$17)-$SUM$($C$13$:C$14)$

$=$SUM$($C$13$:C$14)-$SUM$($B$12$:B$17)$