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Default If b15-b20 =0, then display value

Here's what I'd like to achieve:

It's for budget planning.
In b3, if b1=b2, then display value of (b1-b2); if b1<b2 then hide value or
display nothing.
In b4, if b1<b2, then display value of (b1-b2) in red; if b1=b2, then hide
value or display nothing.

I could manage the font colour, but couldn't get the formula to work.

Any help is appreciated.

Tony
 
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