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Default IF Statement

Someone gave me some great ideas but I can't seem to make them work
=IF(COUNT(B1:C1)=2,"N","Y")
OR
=IF(AND(B10,C10),"N","Y")
If two blanks to be ignored
=IF(AND(ISBLANK(B1),ISBLANK(C1),"",IF(COUNT(B1:C1) =2,"N","Y"))


what I have are three columns with $$$ in them and I need to tag them when
there is a value in only one of them with a Y

for example I need to populate Column D with a Y when Column B is the only
one populated


Column A Column B Column C Column D
190 150 90 N
100 Y
 
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