16GB is enough for your home office PC.

Yes, 32GB is overkill for Excel, browsing, and light photo editing.

Those tasks just don’t need that much memory. Even a massive spreadsheet with tens of thousands of rows will rarely push past 8GB unless you’ve got 50 tabs of Chrome and a 4K video streaming in the background. Light photo editing (think Photoshop with a few layers) runs fine on 16GB. You’d have to be doing something unusual—like running multiple VMs or editing 8K video—to justify 32GB.

Save the money. Put it toward a faster SSD or a nicer monitor instead.