Is B17 is an absolute reference and a relative reference?

No. B17 is an absolute reference.

An absolute reference is a cell reference that always refers to the same cell, no matter where it is copied or moved. Absolute references are created by using dollar signs ($) before the column letter and row number, for example, $B$17.

A relative reference is a cell reference that changes when it is copied or moved. Relative references are created by not using dollar signs, for example, B17.

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