Conditional if statement

I am trying to create a worksheet that allows me to input a number into one cell and then in another cell it calculates and executes this formula.

Lets say I type in cell B2 (54) or (80)
I want cell C3 to be able to: if B2 > 77 add 30% else if B2 < 76 add 20. The new number in cell C3 should be 74 or 104.

Can anyone help me with this?

Theresa

Good afternoon

This should do the trick:

=IF(B2>77,B2*1.3,B2+20)

HTH