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D 35 36 c) Use the IFS statement to calculate the Discount Rate (Column C) for each corresponding Sales Amount in column 8. The Discount Rate is calculated using the following logic: 37 If the Sales Amount > Sales Cutoff Value 1 ($19,000) the Discount Rate -8% (144); Else, if the Sales Amount > Sales Cutoff Value 2 ($13,000) the Discount Rate -12% (H45); Otherwise, if the Sales Amount Sales cutoff Value 2 ($13,000) the Discount Rate = 14% (146). Discount Rate Sales Amount $1,100 Sales Cutoff Value 1 $12,000 Sales Cutoff Value 2 Discount % 1 Discount%2 $5,000 $10,000 $13,000 $25,000 $15,000 Discount % 3 0000.000000 38 39 40 41 42 43 44 45 46 47 48 Criteria Area H $19,000 $13,000 8% 12% 14%