Consider the Excel spreadsheet below. Please select the Excel formula that assigns the responsible legal agency for different goods, i.e., for all sellers where the country is USA, "CBP" is returned if the Category is "Counterfeit" and "FBI" in all other cases. If the seller is not from the USA the formula should return "Non-US". Please select the formula for the first entry in row 2. A B D E F G H | 1 Products.PID Products.Product Name Products.Price Products. SID Sellers.Name Sellers.Country Sellers.CREATED Category no_sold 2 001 Rolec Datejust (no fake) 10 02 Mrs McFake Singapore 2021-04-02 Counterfeit 212 3 002 Gnucci Handbag (original, no fake) 5 02 Mrs McFake Singapore 2021-04-02 Counterfeit 108 4 003 Marketing exam solutions 150 03 Fremdkapital Bro Germany 2021-04-13 Stolen goods 254 5 004 Banking Internship Certificate 800 01 Gordon Lizard USA 2021-03-27 Fraud 164 6 005 Fake title (Dr., von, Frst, ...) 3500 03 Fremdkapital Bro Germany 2021-04-13 Fraud 25 7 006 Financial mathematics 2021 Solutions!! 140 04 Khashoggi Jr. UAE 2021-04-22 Stolen goods 20 8 007 statistics introduction 2021 Solutions!! 200 04 Khashoggi Jr. UAE 2021-04-22 Stolen goods 4 9 008 I take your GMAT for you! 780 avg score 500 05 Lil Einstein Germany 2021-05-04 Fraud 7 101 009 Adobe Photostore Original License 02 Mrs McFake Singapore 2021-04-02 Counterfeit 29 11 010 Selfmade vodka (high quality!!!) 10 0631 Gehweggruppe Germany 2021-05-06 Counterfeit 1045 12 011 Covid-20 (lab-grown) 30000 07 Department 12345 North Korea 2021-05-09 Weapon 13 012 Supreme Cap (original, no fake) 10 02 Mrs McFake Singapore 2021-04-02 Counterfeit 247 4 O=IFS(F2="USA";"CBP";H2="Fraud";"FBI") =IF(F10="USA";IF(H10="Counterfeit";"CBP";"FBI");"Non-US") O=IF(F2="USA";IF(H2="Counterfeit";"CBP";"FBI");"Non-US") O=IF(H2="Counterfeit";"CBP";"FBI")