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Correct Answer is B - False.
Summary fields can display up to 21 digits. If a summary field has more than 21 digits, an accurate result might not be displayed. If “#Too Big!” appears in a report cell, check your formula for calculations that could result in more than 21 digits.
“#Error!” displays on report cells whenever an error occurs while calculating a formula’s value. “#Error!” also displays when formulas divide by zero. To resolve the error, check your formula and provide an alternative value.
- https://help.salesforce.com/s/articleView?id=sf.reports_csf_tips.htm&type=5