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Explanation:

Circular references also occur in spreadsheets when two cells require each other's result. For example, if the value in Cell A1 is to be obtained by adding 5 to the value in Cell B1, and the value in Cell B1 is to be obtained by adding 3 to the value in Cell A1, no values can be computed.

A circular reference in Excel occurs when a formula directly or indirectly refers to its own cell.
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