Selecting two values from a column, for a calculation

I'm a long time lurker here - thanks for all of the other questions and answers that I've learned so much from.

After trying multiple approaches, I've been unable to solve this challenge,, so looking for wise input.

I have the following type of table in Smartsheet (not posting that exact screenshot for confidentiality). Everything works perfectly, apart from the Over/Under column, which should only calculate if the row is a 'TotalAverage', and look at the 'User' column to match the user, then do a subtraction of TotalCap minus TotalAverage. I've tried IF, AND, INDEX, COLLECT, VLOOKUP, but cannot work out how to make this happen. Thank you in advance for any help!


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