### Before you submit this issue, have you checked the following - [x] Is this really a problem? - [x] I have searched the Github Issues for similar issues, but did not find anything. ### Affected packages and versions 0.10.8 sheets ### Reproduction link paste this anywhere in empty sheet =SUBTOTAL(103, OFFSET(J$16, ROW(J$16:J$107)-MIN(ROW($J$16:$J$107)),0)) produces #VALUE! but works in excel ### Expected behavior produces column of 0s ### Actual behavior #VALUE! ### System information _No response_