I have to conditionally apply a style to a cell in Excel. I know how to do it in LibreOffice calc:

```
=B4+STYLE(IF(ABS(B4-B3)/B4>0.07,"Red","Default"))
```

How do I do it in Excel?

Excell recognizes `ABS`

and `IF`

-- but not `STYLE`

. What is the analogue for `STYLE`

in Excel?