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Default How to use conditons within a LOOKUP function?

I'm working with a function that needs to look at the number according to
whether its less than.

=VLOOKUP(35600, A2:C3,2, [True or False])
A B C
1 wages fed tax state tax
2 < 20000 10% 3.0%
3 < 40000 15% 3.5%

What I want to do is make it so that is would take 35600 look at it and see
that it is less than 40000 and then use 15%

By default it goes to the lowest number and comes up with 10%.

How can I use conditioning?
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