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Default TRUE/FALSE function in IF statement

This is pretty self-explanatory what I'm doing, but I don't know why I keep
getting a #NAME? error. Please help!

I tried various forms of the following formula:

=IF(EXACT(A2,A3), AVERAGE(A2:A3), 0)

where A2 and A3 contain identical words to test how a function returning
TRUE/FALSE would work in an IF statement I have tried setting the logical
test to =TRUE, ="TRUE", etc. and keep getting the error. Since the logical
test is just something that returns TRUE/FALSE, I do not see why the IF
function is having problems digesting it.

Can someone explain to me why this doesn't work and how to correct it?
(This is not the kind of circumstance where I could use COUNTIF, EXACT, etc.,
if that's what you would suggest).

Thanks
 
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