The DATEDIF function with the "D" unit returns the number of days between two dates. Option D subtracts dates directly, which works in Google Sheets but can cause confusion with formatting. Option D tries to convert dates to numbers but is unnecessary here. Option D adds dates, which is incorrect.
The EDATE function adds a specified number of months to a date and adjusts for month length. Option C is invalid syntax. Option C adds days, which is not precise for months. Option C returns a number, not a date.
COUNTIFS counts cells meeting multiple criteria: due date before today and status pending. Option B ignores status. Option B works but is more complex. Option B counts future tasks, not overdue.
Option A uses DATEDIF with "Y" for full years and "YM" for leftover months, concatenating them with text. Option A can give wrong months if day is earlier. Options A and D show only months or years, not both.
Date calculations allow businesses to track deadlines, schedule events, and manage payments. Ignoring dates or treating them as text causes errors and confusion.