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Default IF Nested Function

Hello:

I'm trying to create a nested function that needs to use multiple conditions
to return a specific value.
Here is an example of the data.

X Point Value Discount Point Value
27.00% <= 20% 18
29.00% 20% <= x < 22% 16
34.00% 23 <= x < 25% 14
37.00% 26% <= x < 28% 12
21.00% 29% <= x < 32% 10
39.00% 33% <= x < 35% 8
36% <= x <= 38% 4
x 38% 0

I need to return the Point value for the "X" column based on the "Discount"
condition. So if my "X" value in the first column is 27% I should get 12 as a
returned Point Value.
Any advise would be greatly appreciated.
Thank you.
 
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