If you only want to total column B then you should be able to use SUMIF, i.e.
=SUMIF(A:A,"Rent",B:B)
or do you want to add the credits and subtract the debits, in which case either use 2 SUMIFs like
=SUMIF(A:A,"Rent",C:C)-SUMIF(A:A,"Rent",B:B)
or SUMPRODUCT like
=SUMPRODUCT((A2:A100="Rent")+0,C2:C100-B2:B100)
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