Task: Formula-prediction-context (source dataset: pge-random)

You are given an table region extracted from a real Excel spreadsheet, which is centered around a cell called "Target Cell" (labeled as "[Target Cell]" shown in the table below). The table region below includes up to 10 rows above/below the Target Cell, and 10 columns to the left/right of the Target Cell. 

Your task is to analyze the table context surrounding the Target Cell, and predict the most likely Excel formula that should go in the Target Cell. If multiple formulas are possible, choose the most reasonable or commonly used based on context.

1. Please follow the standard formula syntax in Excel, e.g. always begins with an equal sign (=).
2. Base your predicted formula on the surrounding table context, e.g., column headers, annotations, and data values in nearby cells.
3. No explanation — just output the formula itself in a JSON format: {"formula": "your_formula_here"}.

Input Excel Snippet in Markdown format:
|    | B   | C                                                  | D   | E                   | F                                                | G                 | H                            | I                    | J                      | K                                                | L             | M   |
|---:|:----|:---------------------------------------------------|:----|:--------------------|:-------------------------------------------------|:------------------|:-----------------------------|:---------------------|:-----------------------|:-------------------------------------------------|:--------------|:----|
| 22 |     |                                                    |     |                     |                                                  |                   |                              |                      |                        |                                                  |               |     |
| 23 | a   | Accumulated Deferred Income Taxes                  |     | -3018344886.0545797 | 14-ADIT, L. 104, col 2                           | End of Year Value | -2873821313.615638           | -1491956366.6316347  | -1381864946.9840028    | Line 110a, col 1 * Line 1, col 3 and col 4       | 110           | a   |
| 24 | b   | Excess Acccumulated Deferred Income Taxes          |     | -1509967175.70466   | 17-RegAssets-1, L. 201                           | End of Year Value | -1437667336.3103518          | -746371016.6475055   | -691296319.6628464     | Line 110b, col 1 * Line 1, col 3 and col 4       | 110           | b   |
| 25 | c   | Total Excess and Accumulated Deferred Income Taxes |     | -4528312061.759239  | Line 110a + Line 110b                            | End of Year Value | -4311488649.925989           | -2238327383.2791405  | -2073161266.6468492    | Line 110a + Line 110b                            | 110           | c   |
| 26 |     | Accrued Vacation                                   |     | -57666001           | 16-Accrued Vacation, L. 104, col 2               | End of Year Value | -54904853.15659318           | -28504084.383344546  | -26400768.773248635    | Line 111, col 1 * Line 1, col 3 and col 4        | 111           |     |
| 27 |     | Other Regulatory Assets or Liabilities             |     | 0                   | 17-RegAssets-1, L. 100                           | End of Year Value | 0                            | 0                    | 0                      | Line 112, col 1 * Line 1, col 3 and col 4        | 112           |     |
| 28 |     |                                                    |     |                     |                                                  |                   |                              |                      |                        |                                                  |               |     |
| 29 |     | Rate Base                                          |     | 15490236877.130592  | Sum of Lines 102, 106, 109 and Lines 110c to 112 |                   | 14107855455.896345           | 7577706938.177771    | 6530148517.718575      | Sum of Lines 102, 106, 109 and Lines 110c to 112 | 113           |     |
| 30 |     |                                                    |     |                     |                                                  |                   |                              |                      |                        |                                                  |               |     |
| 31 |     | 2) ROE and Capitalization Calculations             |     |                     |                                                  |                   |                              |                      |                        |                                                  |               |     |
| 32 |     | Description                                        |     | Total Distribution  | Source                                           | Notes             | Total Wholesale Distribution | Primary Distribution | Secondary Distribution | Source                                           | [Target Cell] |     |
| 33 |     | Debt                                               |     |                     |                                                  |                   |                              |                      |                        |                                                  |               |     |
| 34 |     | Long Term Debt Amount                              |     | 19292351170.804802  | 5-CostofCap-1, L. 110                            |                   | 38584702341.609604           | 19292351170.804802   | 19292351170.804802     | Line 200, col 1                                  | 200           |     |
| 35 |     | Long Term Debt Cost Percentage                     |     | 0.0414              | 5-CostofCap-3, L. 114                            |                   | 0.0414                       | 0.0414               | 0.0414                 | Line 201, col 1                                  | 201           |     |
| 36 |     | Cost of Long Term Debt                             |     | 798703338.4713188   | Line 200 * Line 201                              |                   | 1597406676.9426377           | 798703338.4713188    | 798703338.4713188      | Line 202, col 1                                  | 202           |     |
| 37 |     |                                                    |     |                     |                                                  |                   |                              |                      |                        |                                                  |               |     |
| 38 |     | Preferred Stock                                    |     |                     |                                                  |                   |                              |                      |                        |                                                  |               |     |
| 39 |     | Preferred Stock Amount                             |     | 252054300.32        | 5-CostofCap-1, L. 114                            |                   | 504108600.64                 | 252054300.32         | 252054300.32           | Line 203, col 1                                  | 203           |     |
| 40 |     | Preferred Stock Cost Percentage                    |     | 0.05521158951776286 | 5-CostofCap-4, L. 106                            |                   | 0.05521158951776286          | 0.05521158951776286  | 0.05521158951776286    | Line 204, col 1                                  | 204           |     |
| 41 |     | Cost of Preferred Stock                            |     | 13916318.565454762  | Line 203 * Line 204                              |                   | 27832637.130909525           | 13916318.565454762   | 13916318.565454762     | Line 205, col 1                                  | 205           |     |
| 42 |     |                                                    |     |                     |                                                  |                   |                              |                      |                        |                                                  |               |     |



min_row: 22
max_row: 42
min_col: 2
max_col: 13
target_cell_row_idx: 32
target_cell_col_idx: 12
target_cell_value: Line
formula: =A32