How can I make conditional formatting based on a positive or negative number?

I have "Budget," "Expenditure," and "Over/Under" columns. I already have a formula to calculate the "Over/Under" value. I want to have the value in that column show in RED font if it is over the "Budget" value (this will be different for each row). I tried in the conditional formatting section; however, the criteria only allows for a specific value and not the cell dependency.

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