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Default formula needed for conditional formatting

I need a formula that will highlight the cells in column B if the difference
between Column A and B is above 10% and also if the difference in negative
and its as high as 10% i want it to highlight. Can someone please help me
with this. thank you in advance.
A B
GM% CURR GM%
68.5 63.6
48.5 60.5
36.8 43.2
75.4 40.6

 
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