How to create a named range using VBA code?

Place a cursor on the cell B2 > Go to Name box and call it as Sales. Place a cursor on the B3 cell and call it Cost. Now in the profit column, we can refer these names instead of cell references. This is the basic thing about Named Ranges. How to Create Named Ranges using VBA Code? Have you ever thought of creating a named range using VBA Code?
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