What is the result of using the MIN function on a set of cells?

The MIN function in Excel is designed specifically to return the smallest number from a specified set of values or range of cells. When you apply this function, it evaluates all the numbers within the given range and identifies the least value, making option B the accurate choice.

This function is particularly useful in data analysis when one needs to determine the lowest score, price, or any numerical measure within a dataset. The other choices do not align with the primary function of MIN: it does not find the maximum value, sum values, or count the number of cells; these tasks are handled by different functions such as MAX, SUM, and COUNT, respectively. Thus, understanding the specific purpose of the MIN function reconfirms why it returns the minimum number.