Subtracting - variable conditions

What is needed - If either or both cells A4 and A5 =0 then cell A3 needs to subtract from either or both cells B4 and/or B5 as well as subtracting A3-B3
Below is the formula I've tried but it's not working
=IF(A4=0,A3-B4,IF(A5=0,A3-B5,IF(A4>0,A3-B3,IF(A5>0,A3-B3))))
As you can see from the result shown in the box, its wrong. The answer should be 69.

Please see attachment

Can anyone help

See if this works.

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As I understand you only want to subtract the value in col. B if the same row value in col. A is 0.
This rule does not apply to B3 which always have to be subtracted from A3.

=A3-B3-SUMIF(A4:A5,0,B4:B5)

Hope this was what you were looking for.
Ola

Hi Olasa,

Thank you very much. It works perfectly and caters to all the criteria.

Thanks to Additude as well. Your one covered most but not all the criteria.

Regards

Gary

Happy the formula was what your were looking for
Thanks for the feedback
Ola