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Default Newbie needs help with formula

Ok, I can do basic spread sheets in excel but anything trickier tha
percentages I get lost, so I'm looking for some help here.
The logic for the formula is as follows I need to use the figures i
cell1 to put a figure in cell2, if the amount in cell1 is below 60,00
then there is no change and the figure in cell2 will be as cell1, i
the figure in cell1 is between 60,000 and 90,000 then the figure i
cell2 needs to be cell1 plus 3%, if the figure in cell1 is above 90,00
then the figure in cell2 needs to be cell1 plus 5%.

I then need a cell3 which will give me the difference between cell
aand cell2 but thats the easy bit, I'll just subtract cell1 fro
cell2.

Any help would be greatly apreciated

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