Formulas in spreadsheet software and numerous programming environments commence with an equals sign (=). This prefix signals to the system that the subsequent data constitutes a calculation, rather than mere text or a numerical value. While operators such as plus (+), asterisk (*), and percent (%) are integral to the formula's execution, they do not initiate it. Consequently, a calculation will not function as a formula if it lacks the leading equals sign. Therefore, option (B) is the accurate response.