Formula based on criteria?

I have no idea if this is possible, it seems like it should be. I want to calculate the difference between two cells, but only when both cells have values, otherwise the cell should remain blank.

So if "January Spending" has a value (Cell B), then it should be subtracted from the "Estimated Monthly Spending" (Cell A) - this calculation would be placed in Cell C. Otherwise, Cell C should remain blank.


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