I'm trying to update a new spreadsheet and need to match two values from the
old spreadsheet.

Example

B1 C1 D1
ABC Insurance $100
DEF Insurance $200
ABC Taxes $300

In the new spreadsheet, the columns B and C are the same - I just need to
update the number for D. How do I write a formula to match both the value in
B1 and C1 and return the value in D1?