XLOOKUP() will give you desired result.
=IF(B1="PC LogOf",A1-XLOOKUP("PC LogOn",$B$1:$B1,$A$1:$A1,0,0,-1),"")
If you don't have XLOOKUP, in C2 put =IF(B2="PC LogOn",A2,C1) and drag down, with C1 being just =A1.
Then in D1 put =IF(B1="PC LogOff",A1-C1,"") and drag down.