Do Not Apply Formula IF Field Is Blank

saraha83081
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I am trying to calculate a variance by subtracting two columns but only if one of them is not blank. I'm having trouble getting the ISBLANK condition to work.
My current formula is =[Budgeted Total]4 - [Amount Spent]4 but I only want to apply that formula if Amount Spent is not blank.
Any suggestions would be very much appreciated!
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