what is the =IF statement for column c

OASDI Tax Rate 6.20% HI Tax Rate 1.45% 97.65 Payroll Register for Period Ending September 2, 2019 OASDI Taxable Employee Annual Salary Wages OASDI Tax HI Tax Nelson, James 22,150.00 $ 1,845,83 $ 114.44 $ 26.76 Jones, Sarah 18,900.00 $ 1.575.00 22.84 Leonard, Demi 24,000.00 $ 2,000.00 124.00 29.00 Stewart, Kathy 102,480.00 $ 8,540.00 529.48 123.83 Wilson, Kathy 20,900.00 $ 1,741.67 107.98 25.25 Hopkins, Julius 19,500.00 $ 1,625.00 100.75 23.56 Dodd, Chase 18,540.00 $ 1,545.00 95.79 22.40 Marmo, Luke 56,900.00 $ 4,741.67 293.98 68.75 Smith, James 17,850.00 $ 1,487.50 92.23 21.57 Ellenberger, Wanda 51,200.00 $ 4,266.67 264.53 61.87 29,368.34 $ 1,820.83 $ 425.83 Note: The employees are paid monthly Employer's OASDI Tax Employer's HI Tax 1,820.84 425.84 Created by : Your Name 8/25/19 6:23 PM NOTES TO HELP YOU WITH CREATING THE WORKSHEET Every cell that is this color of yellow is a formula or function. Make sure you use the appropriate formulas You will need to use the Round Function in columns CD, You will need to use the #IF Function in Column C Use Absolute Cell Referencing in the formulas for Columns D and E Place a bottom border in Row 2 Use the border feature in row 13 Save your file as: Your NameExcel#4Assignment