Which of the following is a spreadsheet program?

A spreadsheet program is specifically designed for organizing, analyzing, and storing data in tabular form. MS Excel fits this definition perfectly as it provides functionalities such as calculations, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA) within it.

The other choices represent different types of software or programming languages. SQL Server is a database management system designed for data storage and retrieval rather than for spreadsheet tasks. Visual Basic is a programming language and development environment, while HTML is a markup language used to create web pages. These do not offer the spreadsheet capabilities that MS Excel provides, making it the correct answer for identifying a spreadsheet program.