Multiple conditions for if function

For a VBA solution try:

Public Sub TestSelect()
Dim A As Range, B As Range, C As Range
Set A = ActiveWorkbook.ActiveSheet.Range("A1", Range("A1").End(xlDown))
Set B = ActiveWorkbook.ActiveSheet.Range("B1", Range("B1").End(xlDown))
Set C = ActiveWorkbook.ActiveSheet.Range("C1", Range("C1").End(xlDown))

Select Case A
    Case 2007
        Select Case C
            Case 4
                B = 3
        End Select
    Case 2008
        Select Case C
            Case 3
                B = 3
            Case 4
                B = 2
            Case 5
                B = 1
        End Select
    Case 2009
        Select Case C
            Case 2
                B = 3
            Case 3
                B = 2
            Case 4
                B = 1
            Case 5
                B = 2
        End Select
    Case 2010
        Select Case C
            Case 1
                B = 3
            Case 2
                B = 2
            Case 3
                B = 1
        End Select
    Case 2011
        Select Case C
            Case 1
                B = 2
            Case 2
                B = 1
        End Select
    Case 2012
        Select Case C
            Case 1
                B = 1
        End Select
End Select
        
End Sub