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Default Need Help With IF statement

Hello,

Here's what I'm trying to do. I have a number in cell C2. If the number is
0 I want cell D2 to display, NEUTRAL, if the number in cell C2 is 0 I want
cell D2 to display OVER, and if the number in cell C2 is <0 I want cell D2
to display UNDER. I hope that makes sense. Thanks for any help anyone can
give.
 
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