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Default I need help with a formula

I have create a formula that calculates everytime I mark x on m5 or q5 should
calculate the following: =IF(M5="x",(W47*140%),"") and I obtain good
results, but when I change my formula to read the following:
=IF(M5="x",(W47*140%),""),if=(Q5="x",(W47*140%),"" ) I encounter a
#value(error)
Can you help me find my error
 
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