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In this video tutorial, we will be discussing what-if analysis data tables using a two-variable scenario of buying a car. The key elements to consider are the cost of the car, down payment, interest rate, number of years, and payments per year. The amount borrowed is calculated as the cost of the car minus the down payment. The monthly interest rate is derived by dividing the annual interest rate by the payments per year (in this case, 4% divided by 12). The number of payments is calculated as the total years multiplied by the number of payments per year (i.e. 60). The monthly payment is calculated using the PMT function. The rate is derived by dividing the interest rate by the number of periods, resulting in 0.33%. The total number of periods is 60 (5 years times 12 months), and this represents the loan amount.