B3 - =IF(B2>B1,B2-B1,"")

B4 - =IF(B2<B1,B1-B2,"")

"Do you think I am suppose to make up some amount?"

"We shall look at the last part  of our income tax forms."

Were you given some kind of income tax form to use in this project,
to give you the dollar values  for column  A?