Given answer is correct.
Accordingly to the documentation (https://docs.servicenow.com/bundle/washingtondc-now-intelligence/page/use/performance-analytics/concept/c_ExcludingBreakdownsFromFormulas.html) it is possible to use curly brackets, which will not follow breakdowns for the whole formula indicator.
Example given on docs:
'You can still specify a breakdown and element for a contributing indicator that does not follow breakdowns for the whole formula indicator. Consider the formula [[Incidents]] / {{Customers > importance = high}}. In this example, the formula denominator is always broken down to include only the high-importance customers. Any breakdown applied to the formula indicator, such as the region breakdown, does not apply to the Customers indicator.'
The syntactically incorrect formula, given that all indicator names are valid, is:
D. [[Number of new incidents]] / {{Number of new incidents}} * 100
The use of double curly braces {{}} is incorrect syntax for referencing indicators or constants in Performance Analytics formulas. Indicators should be referenced with double square brackets [[]], and constants don't typically require any special brackets in this context.
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