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Default Nested IF AND returning #VALUE!

I have what I thought was a simple formula I wanted to return a value based on the condition (TRUE or FALSE) of two cells. They are either both true, both false, one is false and the other true, or one is true and the other false.

IF(AND(ER18=TRUE,ET18=TRUE),ER22),IF(AND(ER18=FALS E,ET18=TRUE),ER23),IF(AND(ER18=TRUE,ET18=FALSE),ER 24),IF(AND(ER18=FALSE,ET18=FALSE),ER25)

This is giving me a result of "#VALUE!"
I do this so seldom, that I'm sure I've got it wrong but, it's 1AM and I'm not seeing it.

Any help, very very much appreciated!
Paul
 
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