Calculating Income Surplus/(Deficit) w/ Negative Expense

I am trying to find a formula that will handle calculating "Income Surplus/(Deficit)" regardless of Total Operating Expense calculating a positive or negative number. For example:

Projected YE Income is 5,260,162
Projected YE Expense is 6,328,910
Hard Income Surplus/(Deficit) is -1,068,748 (calculated Income - Expense)

However, Variance Budget vs Projected YE does not work under this calculation:

Variance Budget vs Projected YE Income is 49,989
Variance Budget vs Projected YE Expense is -46,444
Hard Income Surplus/(Deficit) is 96,433 (calculated Income - Expense)
This number should be 3,546 but requires a calculation of Income + Expense due to the Expense being negative.

Calculating Hard Income Surplus/(Deficit) should be able to calculate with the same formula regardless if we are talking Actual, Budget, Project, Variance. However, with the simple formula of Income - Expense I can't get there if the variance gives me a negative balance. There has to be some type of conditional format that can be entered across the board that will return the proper balance.

Help??

Apparently I haven't been on here long enough to post a link and I don't see a way to upload a file. Suggestions?

An example has been attached.

This did exactly what I was looking for. Thank you so much!