The crux of this problem is finding out what makes you decide to sum those specific 25 cells. If there is any logic to that which we might check against the data of those cells or cells on the same rows we can cook up a formula.
Unfortunately there is no logic behind it. It would differ depending on what I am doing. It would change for each worksheet as well. It just depends on what tax law I am applying as to what is or isn't deductible and I can't just take them out of the workpaper I need to show both totals.
I was hoping there would be a way other than to do it twice (eg, select the cells to create the formula and then select the cells again to format)
I would add a column into which you enter a 1 for each row you want to include in the sum and use SUMIFS to do the conditional summing. You can then also use a conditional format to color the cells that you are currently adding.