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So, I'm going to point out that I thought this question was going to be about user defined functions, when instead this is more about, which is logic-dependent algebra.
Okay.
A1: the cell with the number
B1: the cell with the output function
B1 = IF(A1 < 1000, 0, (A1 - 1000) * 0.29)
Note that this throws 0 for A1 = 1000 whether it's LESS THAN as well as LESS THAN OR EQUAL TO, because of the algebra; so it doesn't matter in this case which we use, but I did not from the OP understand which way the logic was supposed to take it.
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