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Default IF function for two columns in diffent cases

I have two columns that I need to compare and get a TRUE or FALSE answer on
if the text in the columns match. The problem is that the case of the text
in the two columns is different. One column is in all CAPS and the other is
using Proper formatting. I have tried using the IF function after converting
one column to all CAPS using the UPPER formula, but it still returns a FALSE
even if the colums match. Is there another way to get a TRUE or FALSE since
the cases do not match?

Thank you!
 
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