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IF function is used to apply a logical test or condition, returning one value if the
condition is true, and another value if the condition is false or does not apply.

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                          Figure 159: If Function steps

- 19.7.1Nested IF (Excel IF function with multiple conditions
            The IF function allows for logical comparison between a value and an

        expected test, returning a result based on whether the value is True or False.

Here are some examples:
    Here is an example of a nested and relatively standard IF statement for

converting a student's test scores into letter grades.

                                                            Figure 161: nested IF functions
                                                   Figure 160: If Function result

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