DECLARE @Table TABLE ([KEY] Varchar(10),Value1 INT, Value2 INT, Value3 INT)

INSERT INTO @Table
SELECT 'ky010', 100, 150, 90 UNION ALL
SELECT 'ky020', 150, 200, 10 UNION ALL
SELECT 'ky030', 580, 400, 10 UNION ALL
SELECT 'ky040', 160, 100, 10 UNION ALL
SELECT 'ky050', 110, 250, 10 UNION ALL
SELECT 'ky060', 190, 280, 10 UNION ALL
SELECT 'ky070', 350, 270, 10

SELECT 'ky055', 
	SUM(CASE WHEN ID =1 THEN Value1 ELSE Value1 * -1 END),
	SUM(CASE WHEN ID =1 THEN Value2 ELSE Value2 * -1 END),
	SUM(CASE WHEN ID =1 THEN Value3 ELSE Value3 * -1 END)
FROM (
	SELECT RANK() OVER(ORDER BY [Key]) AS id, [Key], Value1, Value2, Value3
	FROM @table
	WHERE [Key] in ('ky030','ky040','ky050')
)t