This worked for me for a 5 column Time Sheet (Line 7)... providing that the center time out/in is used for lunch or left blank if no lunch is taken....is there a better array out there?

=IF(H7=I7,((((HOUR(J7)*60)+(MINUTE(J7)))-((HOUR(G7)*60)+(MINUTE(G7)))))/60,((((HOUR(J7)*60)+(MINUTE(J7)))+((HOUR(H7)*60)+( MINUTE(H7)))-((HOUR(I7)*60)+(MINUTE(I7)))-((HOUR(G7)*60)+(MINUTE(G7))))/60))

I used other functions to set dates/times and hour totals. See the attachment for the layout.