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Default If statement

Im trying to do an IF OR statement, but I have something wrong. I currently
have:

Columns P, U and AB are formatted as a custom date. Column AC (destination
column) is a whole number.

=IF(OR($P3480,+AB348-P348),"",IF($U3480,+P348-U348,""))

What Im trying to accomplish is, if column P is filled in then subtract AB
from P, but if U is filled, then subtract U from P, otherwise leave column AC
blank.

Can someone please help me?

--
JustLearning
 
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