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Default Still need help with formula

=IF(TODAY()-B16<90,0,INT((DATE(YEAR(B16),12,31)-B16)*0.0274)+0.5)
Still need to make "10" a part of this equation. Everytime I change one
thing something else changes. And Allen, please, I am using my brain but I'm
just not as smart as you guys in Excel. Thanks in Advance!
If < 90, thats ok!
If 90 < 12,31)-B16)*0.0274)+0.5, thats ok!
What I also need: If 12,31 of that same year then "10"
"B16" is a fixed date that never changes

 
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