How can I find which options were NOT selected?

Hi, I have a column that is a single-select drop-down list of hundreds of location names. Each form user is supposed to submit and select their location name. My goal is to find out which location has not submitted a form. What formula could I use so that I can easily find out which location name was not submitted by anyone?

To simplify this: For example, if I had a list of 10 users and only 7 of the 10 users submitted, what formula could be used to quickly find out which 3 did not submit?

Thanks for any/all guidance.

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