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Default I can not seem to get my IF / AND statement to work, help please

This is my IF / AND statement that I can not get to work.
(=IF(AND(D3="yes",E3="",K3="M"),(G3-I3-(H3+I3+J3)),IF(AND(D3="yes",E3="",K3="L"),(G3-I3-J3))),IF(AND(D3="",E3="yes",K3="M"),G3+H3+(H3+I3+J 3)),IF(AND(D3="",E3="yes",K3="L"),G3+H3+J3))).
Does any one have any suggestions to what I am doing incorrectly?
 
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