UGC NET ICT Q33

Question

In the following MS-EXCEL spreadsheet, you are given a list of 100 customers. Column 'A' represents their names, 'B' is for customer category; 'C' for payment category (0 means discounted price and 1 means full price); 'D' indicates price that customer pays. The list in the example spreadsheet below is not complete and simply shows different categories.

Statement (I): The formula = COUNTIFS (B2:B101,"Adult") counts all customers who are adults.
Statement (II): The formula = COUNTIFS (B2:101,"=Adult") counts all customers who are adults.

In light of the above statements, choose the most appropriate answer from the options given below.