Formula is not working for ABSENT student in marksheet

[vijubhau]

Respected Sir,

I am trying with this formula to make a marksheet in excel.

=IF(AND(ISNUMBER(A2),ISNUMBER(B2),A2>=32,B2>=8),"F",IF(AND(A2=32,OR(B2="AA",B2<8)),"T",IF(AND(OR(A2<32,A2="AA"),AND(ISNUMBER(B2),B2>=8)),"I","")))

As per the formula, Theory paper passing marks is 32 & Practical's passing is 8.

If a student gets the marks as above mentioned then he got the Full Exemption in the subject as "F"
"T" exemption stands for if he gets the minimum 32 marks in Theory and less than 8 in Internal..

So as, "I" exemption stands for if he gets the minimum 8 marks in Practical and less than 32 in Theory..
But, if a students gets more than 32 marks in Theory and Absent (AA) in Practical, the the above formula is not working properly...