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Default Determining number of days between dates

Hi, I have 2 date columns. One is a start date (column A), the other column
contains withdrawl dates(column B) (many cells in this column are blank). In
the third column I want to determine the number of days between column B and
column A but if column B is blank I want to use a specific date to subtract
from the start date.

Any suggestions?
Thanks.
 
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