What does the ABS function return in Excel?

The ABS function in Excel is specifically designed to return the absolute value of a number, meaning it will output a positive number regardless of whether the original input is negative or positive. For example, if you input -5, the ABS function will return 5, and if you input 5, it will still return 5.

The correct answer accurately reflects the fundamental purpose of the ABS function, which is to strip away the sign of the number and provide its positive counterpart. This is particularly useful in mathematical calculations where the magnitude of a number is more important than its sign.

The other options presented relate to different functionalities in Excel that do not apply to the ABS function. For example, the absolute difference refers to the difference between two numbers considered without regard to their relative positions, which involves subtraction and could include the use of the ABS function but is not what ABS alone evaluates. Similarly, average calculations focus on data sets where numbers are summed and divided rather than converted to their positive value. Lastly, counting numeric entries instead measures the number of cells that contain numbers, which is a completely different operation.