if(or(E14=1,E14=2),IF(F14="AB",D14/1.04*0.04/2,IF(F14="ON",D14/1.12*0.12/2)),if(E14=3,IF(F14="AB", D14/1.04*0.04/2,IF(F14="ON",D14/1.12*0.12/2)),"")