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Default Can someone please check this formula

=IF(AND(VALUE(AL237)=14,VALUE(AM237)=12,TRIM(UPP ER(AN237))="S",TRIM(UPPER(AV237))="T319",TRIM(UPPE R(AJ237))="Y"),IF(VALUE(AZ237)600,600,VALUE(AZ237 )),IF(AND(VALUE(AL237)=14,VALUE(AM237)=11,TRIM(U PPER(AN237))="P",TRIM(UPPER(AV237))="T319",TRIM(UP PER(AJ237))="Y"),IF(VALUE(AZ237)600,600,VALUE(AZ2 37)),IF(AND(VALUE(AL237)<14,TRIM(UPPER(AV237))="T3 18"),IF(VALUE(AZ237)350,350,VALUE(AZ237)),0)))

The sheet has the following values, but the problem is the cell containing
this formula is returning 0 and it should return 600:

AL237=14; AM237=12; AN237=P; AV237=T319; AJ237=Y; AZ237=650

All number cells are formatted as number. Do I have a parenthesis out of
place?
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