First time posting a question...

B1 = input
B2 = input
Formula that is returning a #NAME? error is:
=IF(B1<5,B1*12,IF(ISODD(B1),(((B1-4-1)/2)+4)*12,(((B1-4)/2)+4)*12))

This formula works fine if B1<5, its when that first IF is false where the
problem arises.

The result I expect would be is, if B1 = 21 and B2 =12, I expect the formula
to return a value of 144. Any help/suggestions would be appreciated.