Let's examine the options in the context of MS-Excel functions.
(A) AVERAGE: The AVERAGE() function is a standard Excel function that calculates the arithmetic mean of a range of numbers. For example, =AVERAGE(A1:A5).
(C) COUNT: The COUNT() function is a standard Excel function that counts the number of cells in a range that contain numbers. For example, =COUNT(A1:A5).
(D) MAX: The MAX() function is a standard Excel function that returns the largest value in a set of values. For example, =MAX(A1:A5).
(B) SUBTRACT: There is no built-in function called SUBTRACT() in Excel. To perform subtraction, you use the minus (-) arithmetic operator directly in a formula. For example, =A1-B1.
Therefore, SUBTRACT is not a function in MS-Excel.