A=IF(B2>=100000,B2*0.1%,B2*0.5%
BCOUNTIF(B2>=100000,B2*0.5%,B2*0.1%)
C=IF(B2>=100000,B2*0.5%,B2*0.1%)
DCOUNTIF(B2>=100000,B2*0.1%,B2*0.5%)
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