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Default Need Help solving this equation

=IF((SUMIF(K25,"<0",K25))then(K25+P22+P21))*orIF(( SUMIF(K25,"0",K25))then(K25-(P22+P21)))

i am familiar with VBA a little... i understand the "or if" command is not in excel i just put it in so you guys could understand what i am trying to accomplish.
 
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