The exercise is to use `IF()`

and `VLOOKUP()`

functions to return the tax rate based on the annual income and number of people in the household.

So far I've tried inputting:

```
=IF(AND(B$2=3,C$2<=35000),VLOOKUP(C2,'Tax Index'!A3:E8,5))
```

but the third attribute in `VLOOKUP()`

, or the `col_index_num`

needs to be changed in order to return the correct tax rate, but that is manual work and isn't the point of the exercise.

Can anyone help me go through this problem?