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For D3 Cell
drag down
=IF(B3=C3,TIME(23,59,0)-$B3+TIME(0,1,0)+$C3,MOD($C3-$B3,1))
For D3 Cell
drag down=IF(B3=C3,TIME(23,59,0)-$B3+TIME(0,1,0)+$C3,MOD($C3-$B3,1))
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