Step 1: Understanding MS-Excel Functions.
MS-Excel provides a wide range of functions for mathematical, statistical, and logical operations. Common functions include AVERAGE, COUNT, and MAX, but "SUBTRACT" is not a function in Excel. Instead, subtraction can be done using the "-" operator.
Step 2: Review of Other Options.
- \((A) AVERAGE:\) AVERAGE is a valid function in Excel that calculates the mean of a range of numbers.
- \((B) SUBTRACT:\) Correct. There is no "SUBTRACT" function in Excel. Subtraction is done using the "-" operator.
- \((C) COUNT:\) COUNT is a valid function in Excel that counts the number of cells containing numbers.
- \((D) MAX:\) MAX is a valid function in Excel that returns the largest value from a set of numbers.
Step 3: Conclusion.
Thus, the correct answer is SUBTRACT, as it is not an Excel function.
Final Answer: SUBTRACT.