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Default Nesting help

I am trying to nest the calculation of the gross up and the rounding,
following is an example as well as the formula that I am receiving the error
on, also I do not know why my final rounded figure did not round up to 34K?

Example:

Payment Gross Up Sum Rounded
32,549.00 976.47 33,525.47 30,000.00

=SUM(B2*3%,ROUND(B2,1-LEN(INT(B2))))
 
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