I've got a pretty simple spreadsheet.
I have three columns, Data is entered into the first 2 and the sum is returned in the third.
My code 
=IF(SUM(B7-C7)<=0,C7-B7,B7-C7)
Using conditional formatting If data in B7 is greater than C7 the text is red. My trouble spot is that if B7 is greater than C7 I also need the text to be displayed inside parenthesis.