Concept:The IF function tests a condition and returns one value if the condition is TRUE and another value if it is FALSE.
Explanation:The correct syntax is:
=IF(logical_test, value_if_true, value_if_false)
logical_test is the condition to check.
value_if_true is the result when the condition is TRUE.
value_if_false is the result when the condition is FALSE.
The brackets indicate optional parts, but the order must be exactly logical_test, then value_if_true, then value_if_false.
Answer:=IF(logical_test, [value_if_true], [value_if_false])
Since options A and B are identical, the first occurrence is option A.