This row $(105)$ is used to calculate a decision rule for determining underutilization for the $80\%$ rule. If any ratio in Row $104$ is less than $80\%,$ there may be a problem with discrimination. To calculate this value, you must use the IF function in Excel. The IF function is used because it will help to retrieve one value for a TRUE result, and one for a FALSE result.

The IF function is input as follows:

Where: logical test $=$ the value or expression that is to evaluated as TRUE or FALSE $($e$.$g$.$ that the $4/5$th rule is met$)$;

value$\_$if$\_$true $=$ the value that returns when the logical$\_$test evaluates as TRUE; and

value$\_$if$\_$false $=$ the value that returns when the logical$\_$test evaluates as FALSE.

For the purpose of this assignment, you will refer to the values derived in row $104$ and assess whether they yield a TRUE or FALSE result $($will appear as $1$ or $0,$ respectively$).$ Perform the function to find the rest of the values in the row.