I am having problems in my spreadsheets class. I have worked all the steps throughout the chapter and I am still not getting the correct answers. It is the book "Succeeding in Business with Microsoft Excel 2013". I am working on Chapter 5 Case Problem 1. I have (FINALLY) gotten the correct formulas for columns G, H and I, but I cannot figure out how to get rid of the #N/A error in column L. I have used ISBLANK, ISNA and nothing works.

The instructions state to "write a formula that determines the actual penalty owed based on the penalty schedule (Cells H1:H18). For example, unpaid tax balances of at least $100 but less than $1000 are charged a penalty of 3% of the unpaid tax amount. The range H3I18 is named Penalty." But it gives a hint (Use an IF function to determine if the unpaid tax amount is negative, indicating the IRS owes the taxpayer a refund and, therefore no penalty applies. Copy this formula both down the column and to calculate the penalty for the corresponding ID# and across the row to determine the penalties based on each alternative tax scheme. But there is no ID# anywhere on this worksheet!!! What kind of formula should this be? I have use nested if functions and Vlookup as well as HLookup with no success. I am attaching the file I am working on.

Flat Tax Rate Base Income Alternate 1 Alternate 2 $ 0 $ 0.0% 0.0% 30,000 $ 5.0% 6.0% 50,000 $ 9.0% 10.0% 80,000 $ 14.0% 16.0% 180,000 22.0% 26.0% Allowance $ 2,200 $ 800 $ 650 State MA NH VT ID # 1 2 3 4 5 6 7 8 9 10 Taxable State of Actual Withhold- Estimated Actual Tax Flat Tax Income Residence ing Paid Taxes Paid Owed Alternate 1 103,300.00 MA 10,235.00 $ 0 $ 14,954 $ 14,462 53,003.00 MA 6,423.00 0 6,400 4,770 87,925.00 NH 6,384.00 0 16,589 12,310 525,000.00 VT 93,225 130,415 115,500 65,488.00 VT 9,402.00 0 6,412 5,894 193,000.00 VT 12,345.00 0 48,750 42,460 29,200.00 MA 2,310.00 0 259 52,700.00 MA 7,200 4,955 4,743 96,400.00 NH 18,000.00 0 19,192 13,496 76,200.00 OH 6,703.00 4,000 8,725 6,858 Total Revenues: 256,651.00 220,492.69 Penalty Amount Owed Penalty % $ 0 0 100 3% 1,000 5% 5,000 7% 10,000 10% 50,000 15% Flat Tax Actual Unpaid Tax Unpaid Tax Alternate 2 Unpaid Tax Alternate 1 Alternate 2 $ 16,528 $ 4,719 5,300 (23) 14,068 10,205 136,500 37,190 6,549 (2,990) 50,180 36,405 (2,051) 5,270 (2,245) 15,424 1,192 7,620 (1,978) 257,439.10 80,424.00 - - Penalty Penalty Actual Penalty Alternate Alternate State Owed 1 2 Allowance $ 236 #N/A $ 1,021 $ 3,719 #N/A $ 3,641 #N/A #N/A $ 60 #N/A #N/A