const data = [
  { type: 'income', amount: 1000, category: 'salary' },
  { type: 'expense', amount: 200, category: 'food' },
  { type: 'income', amount: 500, category: 'freelance' },
  { type: 'expense', amount: 150, category: 'transport' }
];

const result = data.reduce((acc, item) => {
  const key = item.type;
  acc[key] = (acc[key] || 0) + item.amount;
  return acc;
}, {});

console.log(result.income - result.expense);