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A2 = 03:00
B2 = 01:30
C2 = B2 - A2 + (A2 > B2)*24

= 01:30 - 03:00 + (03:00 > 01:30) * 24
= -01:30 + (TRUE) * 24
= 23¤é + 22:30

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C2 = B2 - A2 + (A2 > B2)
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C2 = MOD(B2-A2,1)


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C2 = (B2 - A2 + (A2 > B2)) * 24
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C2 = MOD(B2-A2,1)*24
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