I have a simple question that I just can't figure it out. I type out what
sounds like it should work, but then excel isn't happy with MY formula. This
is how it seems logical to me: =b8(IF40)-40

So, obviously, what I would like to know how to do is populate the excess of
40 into a given cell. Sounds like a simple function but heck if I can figure
it out.

Thanks for whatever tips you can give me.