Generate a text from 3 columns - with linebreaks

Hi Guys
I need help by generating a text from the content of 3 colunms.

example (also in the attached file):

A
TEST1

B
TEST2

C
TEST3

Result in formula cell:
TEST 1
TEST 2
TEST 3

Please the attached file

Thanks for the help!

Thanks

But how do i prevent empty lines? Example: TEST A, empty, Test C.
If i use char 10 then I get empty lines.