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=(Q14*4/100)

=IF(E14>3,66;"A";IF(E14>3,33;"A-";IF(E14>3;"B+";IF(E14>2,66;"B";IF(E14>2,33;
"B-";IF(E14>2;"C+";IF(E14>1,66;"C";IF(E14>1,33;"C-";IF(E14>1;"D+";"D")))))))))

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