Does car ECU subtract atmospheric pressure from MAP reading

In calculation of MAF (g/sec), Does the ECU subtract local atmospheric pressure (baro sensor reading) from Manifold Absolute Pressure (MAP sensor reading) to determine the actual air mass entering the manifold at high throttle angle?

Here you are some data gathered from OBDII scanner :

RPM 2300

MAP 120 kPa

Baro 99 kPa

TPS 19%

So, does the ECU calculate the air mass by (120 kpa) or by (120 – 99 "21 kPa" )?

So MAF =

(RPM /120) x (MAP - Baro) / IAT + 273 x VE x ED x 28.966 / 8.314772

Or

(RPM /120) x (MAP) / IAT + 273 x VE x ED x 28.966 / 8.314772