Vamos analisar a questão:
A função SE é usada para realizar um teste, e depois fazer o verdadeiro ou falso, de acordo com o resultado.
A função SE tem a seguinte sintaxe: =SE(teste;verdadeiro;falso)
Veja um exemplo: considere a fórmula =SE( 3 > A3 ; 2+B1 ; A5-6 )
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAJYAAACCCAYAAACkRjFvAAAWOklEQVR4nO2deVhV1frHuc8tr09laWoOKZRXyiK1HABByQFMDQQVB4QU0euEgMrgnIKomIoo4pwIgoCIijgxnvkcRoe6Jqm38nqjmyjeHDIR/fz+OHJ+oaIpZ/Ds9vd53kf3WnrOWvhxr7XX+u53WSBKlAFkYeoGiBKmRLBEGURPBOvOnTvGaIcogemxYN26dQt3dw8mT5nCrNnBzJw1Wy8x3X8GgUEz9fZ5z1MEBs1kuv8Mk7fDEBEQGMThw4cbDlZNTQ3ePj6sjo4mPmEXX8YnNDh2JafgMWw4q1br7zOfl4hP2EXUF6sY4TmSpN0pJm+Pvvu2bEUUy5YvbzhYAEEzZ7N3334UKg0yheqZQqkuRKkuRKZQoSkqZUZAIHv3ZTboM58UcqUaxf3vNFYoVBrS0vcSNHMWhcWlBv2e2p+pUl2IXKk2St92p6YRvXatfsAKCAwidU86BVI5eQXSpw6JTMHu1D2k7tlLgVSOXKlh2nR/3fWzfOYf/d58icyg3/FgFEjlJKekMiMgEIVKY9DvysmXkJ2bT05eAQqVBoW60OB9S0xKfj7AksgUpKTtJTRsHuERkffvJIYHS6HSMG/BQj76qBtJu1ORyJSCACtfIiOvQIrvBD+6de+Bra0dPXr0pG+/fqzfsBGp3HD9fG7A0t6p0glfupzg0LlGA6v2h9+tW3deeOEFfCdMMPjdw5hg5Utk9OjZkz5OTsRu2Ejk8hW4DXWnVavWJCWnIJEphAtWLVRLIpaxODyS0DnziFi6zChgyRQq4jZtoUOHvxMaNhcrKysOHTmqA04IYNnZ2zNx0iS+KT/Hqa9Poy4spl279qyIWolMoRImWL+H6vMlSwlfupzQOfNYGrncKGApVBpGjBjJkE9dySuQ0r69JYs+X2yUu5axwHJwdGSAszOxGzayJjoGb5/P6Na9O/szsww2vTApWA9CtSRiGeFLlxMSOpfPF4cjU6oNClaBVE5m1iHat7dkzdoYyk6cYrzvBGxt7Qw2RJgCrI/79qV169bY9+pFj562NG7cmO7de5B16KjwwHoUVP8P1jwWL4kwOFgKlYYlEZH85S9/wdnZhU9dXbG1s+fFRo3Y9uUOgw0TxgbLvlcvvMaORa5UkZNXQFp6Bu++2wmfz8YhV6qFA1Z9UNWCFTZ3AStXrTb4UCiRKejl4MCQT11Zu249K79YxdqYddjYfIDHsGEGHw6NOcea4OfHya9OU1hcyj/PfIu7xzDs7HvpllnMHqzHQfV7sKK+WGVQsKRyJVu376Bx48bsiE+gqKQMpaaIkrITzJ23gFdfe430jP0GXdcy5lOhk5MTG+I2EbXyC3z9JvLKK02YHRyCTAh3LIlMQeqeDCIiV7AkYhkRkSseiqXLopgzb6HBwZIpVCxc9DmuQ93JyZPo/tcWSOXsz8zC3r4Xa2PWG3Q4NNY61njfCXTr1l23jmXfy4GgoFk68MwarHyJjF3JKcwKDiNoVgizgsMeiqBZwQSHzmW6fyDL7z8KG3IoPJaT98gfbu33HM3ONRhUxgCrNnLzpeTkFXAsJ4/s3Pz7W2UlBr8bGw2s7Tt28vnicBaHL2XJgxERyfyFi4hcvoLlK6JITUs3+JZOgVT+2CHb0GtZxgKrQCpHIlPowhjbVnoHK2jmrHo3oRUqDUUlZRSXHn90lJ2gqKRMO99RFyKV/34T+oBBN6FNEcbahDZV3/S2CV1TU8N43wmsXbeexF3J7Ezc9UAk3Y8Hy+uP5JQ0xo71ZnV0DNt37GTr9h2Cie07dhK18gu8xnqTsCvZ5O3Rd9+WrYhi9Zo1DQfr1q1bOLu4MN53AjMCApk+I6DBERg0CwdHR2bOms3q1asFFwsWLMDDw8Pk7TBEzF+wgNWrVzccLIDZwSEcPHSYopIyNEUlDY6yE18xIyCQM+Xf/qEGmpuqqqrYtm2bqZthEFVVVREbG/uH/qzB/VgPhlypYfKUqZSUljW4o8+jfvjhB9avX2/qZhhET9M3vYJVIJU/0RMkgmW+MglYEpmC3HwJ+zMP/inAunbtGt99991D5UIA6/Lly5w5c4Zff/21TrnRwZIpVCjUhXgMG87oMV6PXd0WAlhHjx7FxsaGTp06MWTIEE6dOqWrM3ewoqOj+eCDD+jatStdu3ZFJpPp6owKVoFUTnrGftzc3LGwsGDY8BGP3WE3d7AqKyuxtrYmLi6OS5cuMXv2bPr27Ut1dTVg3mDJ5XJef/11VCoVVVVVzJkzB2tra/73v/8BRgZLqlAx1tsHN7eh9B/gzFB3D0GDdf36dXJycnTXe/bs4f333+fWrVuAeYN1/Phxdu3apbs+ffo0r7zyCv/+978BEwyF+zOzKC49zugxXri6DRU0WLWqrKzEz8+Pli1bkpSUpCs3Z7Ae1OTJkxk8eLDubXijgyWRKdAUlTDCc+SfBqyKigoCAwPp3bs3np6eVFVVAcIBKzw8nLfeeovy8nJdmUmeClWaoj8FWPfu3atzXVlZSevWrcnKygLMH6x79+4xbdo0OnbsSFlZ3X8jESwD6syZM7i7u9d5FO/SpQuZmZmAeYN17949AgICcHZ2fmipAUwElrqwmE9d3XB2GShosC5fvoyNjQ2DBg0iPj6eQYMG0bNnTyorKwHzBispKQkLCwtGjhxJaGgoAQEBhIWFceXKFcBEYMkUKpZELGXhosWPfSPG3MEC7fwqICCAUaNGMWnSJN1TE5g3WGlpafj7++Pr64uXlxdeXl5MnDiRS5cuASYCKzdfok3E8QSDmxDAepzMGawnSa9gPc7o9yyhKSpl2nR/Tp76qsEdfR5VUVHBxo0bTd0Mg6iiokI/YD3Z6Pf0kZySxugxXmTs28e3334ruJBIJCxcuNDk7TBU32JiYhoOlsGMfg6OBAeHEBMTI7hYvHgxI0aMMHk7DNW3597o941AjX5Xrlxh69atpm6GQXTlyhXR6GcqiZN3rfQGVm32vCe9YiWCZb4yOlhKdSEKlYacvAJUmiJBL5A+SUIB6+7duw+VGd02E7dpC84uLtjb92LgJ4NI2p1Sr0VZSGBVVVUxY8YMzp07pyszd7AqKip0rgZfX986LlmjgSWRKUhJS6dFixZ4efsQHbMOB0dHOnV6j6zDR8l/xN8RElhTp07FwsKC4uJiXZk5g3Xr1i2cnJzw8PAgKyuLAQMG4Ojo+EwmxgaBJZUr2bhpC25D3ZHIFBSXnSAtPYO/Nfob276MR/KIu5ZQwEpPT8fR0RFHR0eKiop05eYMllQqpWvXrrrrO3fusHnz5mcyMTZ4KMzNl+gScRQWlzJ3/gLatGlbb9pCIYB17tw5unfvTklJCcOHD0etVuvqzBmsiIgIxo8fT1xcHGPGjGH69On89ttvunqjgpUvkWmNfsUlrIuN47VXXyNszrx6J/DmDlZNTQ2jRo3iyy+/BMDNzY0TJ07o6s0ZrJCQEJo0aaKDy8HBATc3N+MPhbWh0hQRuWwFrzdvzuQp05Ap1fUuO5g7WNHR0VhbWyOVSsnNzcXOzo7Y2FhB2GZCQkKwtbXVXf/00080a9aMr7/+GjAyWAqVhjlz59O2bTuWRi7n+MmvURUW1/vnzR2sqKgoXFxccHV1ZeDAgbRo0QJ7e3sKCwsB8wYrPj4ee3t73fX169dp2rSp7vU2o07et27fQaNGjXB3H8amzVtZEx3DmrUxHMw6/Mi7lrmDBdo1nurqaq5fv07fvn2RSqW6dR9zBuvHH3/E0tKSyMhIzp8/j7+/P05OTjo3qdHAUqg0hIbNpXOXLjj27oOtrR09e9rSy8GBnQm7Hmn4EwJYtaqpqSEsLIxvvvlGV2bOYAHIZDL69u2LlZUVLi4u/PDDD7o6ow6FOfkF5OZrDwzKzs3jWI42cvMlghwKH9Tdu3frvGBh7mCBtk8//fTTQ+UmeSp8MIQ6eX+ShABWfdIrWLODQ8X8WE8h0Taj1R8w+g3Ed4LW6Oc/I6DBEThTm9EvJCSUdevWCS5qjX6mboeh+qYXo19NTQ3jx/sSHbOOhMQk4hMSGxxJu1MZNXoMezMyKC8vF1wUFBSwcOFCk7fDUH3TizUZ9HN0r/gyhTCkt5cpQHSQPq3EybtWegFLKldSVFJGSdkJlOqix7pIRbDMV0YFSyJTcDDrMJOnTmXU6DHErIsVtIP0559/JikpicTERBITE0lNTeXAgQPPlEPqeVR5eTkpKSkkJiaSkJBAdnb2M+0qNAisAqmcQ4eP0rXrh3T98EPc3IbSvr0lc+cvQFpPukhzB6u8vBxvb29Gjx6Nj48P/fr1w8LCAqVSCZg/WJMmTaJTp074+PgwevRoIiIiqKmpAYzsIN0Rn0CvXg4cOnKM8nPfMcFvIp27dNEtngoNrAfl7e3NzJkzBbFXeOfOHQYPHoxCoXhkvdGNfrW/T0zaTZ8+Towb51tvYhAhgZWRkUHHjh11OTrBvMGqqKigVatWBAUFMWXKFJYvX86NGzd09Ubf0pGrNMRt3Ezz5i1o3Lgxa6LX1Zs5WShg3b59mx49ehAXF1en3JzBOnnyJM2bN8fLy4vIyEi6dOmCu7u7aazJEpkClbqIQ0eOsTs1Dd8JfrRr15609AwKBOxuOHr0KB06dODq1at1ys0ZrOrq6jpuhrNnz9KkSRNOnjwJGHnynpaewaYt25Ar1RQWl3LoyDFefvllYjfEPfIVMKGANXHiRPz8/B4qN2ewLl68yIULF3TXN2/epEWLFs9kYmyY0U+hIjpmHS1atmT7jp1IZAqWhC/l5ZdfYVfSbsH6saqrq3FyciIhIeGhOnMGKyMjg/bt23P27FkAtm/fjqWlJf/9738BI4KVL5GRmy/BY9hw2rRpg62dPa1atSYkdI6gJ++VlZV07NixzksUtTJnsG7evIm3tzfvvPMOXl5edO7cmYyMDF290U+mkMqVbN6yjZWrVpOckoZSVShoP1ZNTQ3ff/89t2/ffqjOnMGqVUlJCdnZ2fz44491yo2+pVMglaNQaXR5G8QtHfMGqz6JRj8TSjT6aSUa/USjn2j0M4cQjX5/ACwQjX5PK9Hop5Vo9NOzxMm7VnoFK18iQ6HSiE+FIlh6zkEqU7B9RzxHjuUIeh0L4LvvviMnJ6fOW9AgLLC++uor3VmFYMLTv4JDw2jS5FWSU1IFvfKemJjIm2++iaurK5aWlmzYsEFXJxSwoqOjadmy5TNbgvQCllypZmdiEi1atqRRo0Ykp6QJFqxff/2VTp06sWbNGkB7dG/z5s2f6SCj51WlpaW0adOGpk2b1nFvGH1LJzdfQk9bO0Z4jqRV69Yk7RbuHev27dsMHDiQVatWcffuXfbs2YONjc0zHcj9POrGjRsMGDCAZcuWYW1trTs5FowMllJTxIQJfri5DWX3/US3yQIGC7S5Ol988UV69+7Niy+++Mwbtc+jQkJCCAsL4+LFi1hZWZlmKJTKlayOXssHH3Tm0JFjpKSl07x5c1LT0h+Z2FYIYF29epWBAwfi6enJ/v37WbhwIQMGDBDEUJiZmYmDgwPV1dVcuHABKysrrl+/rqs3Cli1J1H07tOHNm3bMnjIEOzt7WnU6G/06ePEruQUQfqxZDIZLVu2rPMDd3JyYseOHYD5glVTU0OfPn1477338PPz49NPP+Wll15izJgxnD9/HjDmUJgvITZuE4s+X8zc+QuY9I/JvPTSS0yb7s/+AwcFmTW5uLiYZs2a6ZyWN27cwMrKin379gHmDZZEIiEtLY2EhASioqJo2rQpmzdvNs0JqwqVBk1RCcWlx0lJ20uzZs3Ym7FfsFmTf/vtN8aOHUuXLl3w9/fnk08+4eOPP9Y9PZkrWA/q4sWLtGvXzvTrWPkSGQcPHSFq5SrtqRQCXiCtrq4mPj6eadOmsXbtWm7evKmrEwpYv/zyCzk5ObpU3GDCLZ0CqRz1YzImCwWsx0koYD1K4pnQJpTobtBKPBNaPBNaPBPaHEI8E/oPgAXimdBPK9HzrpVo9NOzxMm7VnoB68Fc7+JToQiWft4rlMjJySu4fzqFNoQO1p07d/j5558fKhcSWLVn6NTKqGDJlWrmzJ3Phx99hK2dHT1tbenbrx+HjhwTbOI1lUpFjx49sLS0pH///rpsLCAcsAICApg3b16dMqOCJVOo6N9/AJ8MGsSmLVtZG7OetTHryc7NFyRYlZWVdOjQgeDgYMrLy1m0aBHdunXjl19+AcwfrIqKCgIDA7GwsCAgIKBOnVGTgmTn5mNnZ8+KlV+wd98BjuXkUXr8lGC3dKRSKTY2NnXKHB0dyc/PB8wbrHv37jFt2jTGjRvH4MGDmTFjRp16o+Yg3Z2Sxgt//SvvvPMu7S0tefPNN1mw6PNH5sYSAlhKpRJra2vd/OPWrVtYW1vrUhqZO1i12Z8nT57M1KlT69QbNfFaSlo6rm5urIj6gsxDRwgMmkmzZs3q9b2bO1hXr16lW7duODk5ERsbi6enJ6+++iqbNm0CzBus38vX19d0YNXCVVx6XJdppkCq4P33bQiPiHykdcbcwQK4du0afn5++Pj4EBcXh6urKwcOHABEsGrVYGtyzPpYvMZ6I1OqKSwuI+vwUdq1a090zKMT3Jo7WJcuXaqzrXHt2jWsrKw4ffo0IIJVqwbPsXYmJvH666/jMWw4q6Nj6PPxx/To0VOwT4VVVVVYWlri6+vL4cOHcXJyYvTo0bpTVoUClqenJ5999lmdMqMvN2zYuJl+/frj4jKQkaNGs+/AQUG/pXP27FnGjRuHj48PYWFhgsnz/nslJSWRlpZWp8zoK+8KdSFKdaE2NbemqN4c70IB63ESCliPkkmMfnKlGrlKg1ypFo1+otFPNPqJRj/R6GcWIRr9/gBYIBr9nlai0U8r0einZ4mTd630/vrX47L5iWCZt4wOlkSuRFNUgvT+r0I+uvdJEsHSSi97hUeO5eDz2Tj69uvP4MFD2J26B4lMmO6GJ0kESyu9HITp7DKQv3fsyOIlEXz40Ue88867HDmWI8ikIE+SCJZWDdsrlCvZsm07bd9sx6Ejx/jnmW/JK5Ax6R9TOHAwS5B7hU+SCJZWDQJLrlQzZ958+g9wZt78hQxwdsZj2HCyc/OQKYSZbeZJEsHSqkFgqTRFeI315qWXX8bBsTdTp02n03vv0blzZ3EoFKCMBpZSXYjfxEm0atWaI0ezKTtxiv2ZWbRp25aNm7YI+uje+iSCpVWDwJIpVEQuW8FbVm9p72CFxeTmS3n77bcFfyZ0fRLB0qrBnveM/Zm80aoVE/wmkrHvAJOnTOXtDh3IzDokDoUCk9GNfmui1/Le++/zxhtvYG1tzZZtX9bryRLBMl8ZfeVdqS7kWE4eu5JTOHw0G4VKI668C1Am2SuUyBTIlep6V9xFsMxfeneQ7j+YhaaoFJWmqMFRevwUU6dN5/Q35Q3u6POoy5cvs3nzZlM3wyC6fPmy/ox+Q93d+cfkKcycNZugmbMaHLODQ3F2cWHOnLkmP+PYEBEeHs7YsWNN3g5D9U0vfqyamhoqKir4/vvv+de//qWnOM+P//kP58+fN/kZx4aIs2fPcuHCBZO3w1B9+33q8WcGS5SoZ5UIliiDSARLlEEkgiXKIPo/6VHk2bSf51EAAAAASUVORK5CYII=)
Quando o teste é verdadeiro, faz a parte correspondente na sintaxe.
Se o teste é falso, ignora a parte do verdadeiro e faz apenas a parte do falso.
=SE(
3 > A3; 2+B1 ; A5-6) teste
=SE(3 > A3;
2+B1 ; A5-6) verdadeiro
=SE(3 > A3; 2+B1 ;
A5-6) falso
O teste compara 3 com o valor de A3. 3 é maior que 7? Não, é falso.
Então faça A5-6
A5 vale 9.
9-6 = 3
Gabarito: Letra E.