Question: What is the main purpose of using the OFFSET function in creating dynamic formula - based range names in Excel? a: To calculate the average

What is the main purpose of using the OFFSET function in creating dynamic formula-based range names in Excel?
a: To calculate the average of a range of values
b: To return a reference to a range based on a starting point and specified dimensions
c: To insert a new column into the spreadsheet
d: To create a pivot table

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