Hello My Name is Eliana

I am trying to create a function using the functions of IF and "And", but for any reason I don't know how to add the Add function

My function written in excel will looks like =IF(AND(A80="00",C80<>"8300"),"yes","no")

LOB Cost Center
00 1000
00 2000
00 8300
01 5000
02 8300

Function Allocation(LOB As Integer, CostCenter as Integer) As String
If LOB = 00 And CostCenter <> 8300 Then
Allocation = "Yes"
ElseIf LOB = 1, 2, 3, 4, 5 Then
Allocation = "No"

End If

End Function

I am doing something wrong, I appreciate any help or feedback provided.

Thanks so much for your help.

Eliana