IF(condition,value_if_true,value_if_false)
=IF(cell1+cell2<cell3,(cell1+cell2)*.062,(cell3-cell1)*.062) Note that
your problem statement doesn't specify what to do if cell1+cell2=cell3.
I've put this condition in with the case where cell1+cell2cell3. Adapt
as needed.
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MrShorty
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