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The If function has the following format: =IF(<Condition> , <True value> , <False value>)

The Condition is the problem to be evaluated. eg. Amount of wages someone earned to determine their tax bracket.

The True value is the action to be taken if the given condition is fulfilled. This may be to add a value to something or multiply a value by something etc.

The False value is the action to be taken if the condition is not fulfilled.

The three elements must be separated by commas.

In any given case, either the False or True actions can be done, as a condition is either True or False, but never both.

As an overall example, if in the cell B3 you had a value which must be multiplied by 10 if it is over 100 or else multiplied by 5 the function would be:

=IF(B3>100, B3*10,B3*5)

Breaking this down: B3>100 = Condition. B3*10 = True value. B3*5 = False value.

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