Which of the following is a Math and trigonometric function available in MS-Excel 365?

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**Solution:**

1. The ABS function in MS-Excel returns the absolute value of a number, which is a fundamental mathematical operation.

2. Text functions in Excel deal with manipulating text strings, not mathematical calculations.

3. Logical functions perform logical operations like AND, OR, NOT, etc., not math or trigonometry.

4. Financial functions are used for financial calculations such as interest, depreciation, etc., not basic math or trigonometry.

Hence, among the given options, only the ABS function belongs to the Math and trigonometric functions category in MS-Excel 365.

**Answer:** ABS function

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