How to add if null function to macro?

I have the macro below that works perfect. I need to make an adjustment but not sure where or how. Currently the macro separates the data based on a cell value and only transfers certain columns to new sheets. Well I need to check and see if the cell in AN is null, if it is then it should bring over the value found on BG, if it’s not then bring over AN still.

The attachment has how the data should look, what you see highlighted is from the cell in BG because AN was Null.

Sub Wires()
Dim lRow As Long, nrow As Long, i As Long, n As Long
Dim rng As Range, Cell As Range
Dim Arr As Variant
Dim Ws As Worksheet
On Error GoTo Errorcatch
Application.ScreenUpdating = False
Set Ws = ActiveWorkbook.ActiveSheet
Worksheets.Add().Name = "Outgoing Wires": Worksheets.Add().Name = "Incoming Wires"
With Sheets("Incoming Wires")
    .Range("B2:I2") = Array("Wire Date", "Amount", "Originator", "Orig. Bank", "Orig. Acct", "Country", "Currency", "Orig. City/State")
    .Range("C:C").NumberFormat = "#,##0.00"
    
End With
With Sheets("Outgoing Wires")
    .Range("B2:I2") = Array("Wire Date", "Amount", "Beneficiary", "Ben. Bank", "Ben. Acct", "Country", "Currency", "Ben. City/State")
    .Range("C:C").NumberFormat = "#,##0.00"
    
        
End With
With Ws
    With .UsedRange
        .Font.Name = "Calibri"
        .Font.Size = 10
        For Each Cell In Ws.Range("I:I,H:H,L:L,AN:AN,AU:AU,AY:AY").SpecialCells(xlConstants, xlTextValues)
        Cell.Value = WorksheetFunction.Proper(Cell.Value)
        
        Next
        
        lRow = .Rows.Count
              
    End With
    For i = 2 To lRow
        If .Range("T" & i) = "I" Then
            Arr = Array(.Cells(i, 66), .Cells(i, 3), .Cells(i, 51), .Cells(i, 40), .Cells(i, 49), .Cells(i, 16), .Cells(i, 17), .Cells(i, 47))
            
            With Sheets("Incoming Wires")
                nrow = .Cells(.Rows.Count, "B").End(xlUp).Row + 1
                .Cells(nrow, 2).Resize(1, UBound(Arr) + 1) = Arr
                
            End With

        ElseIf .Range("T" & i) = "O" Then
            Arr = Array(.Cells(i, 66), .Cells(i, 3), .Cells(i, 9), .Cells(i, 8), .Cells(i, 13), .Cells(i, 16), .Cells(i, 17), .Cells(i, 10))
            
            With Sheets("Outgoing Wires")
                nrow = .Cells(.Rows.Count, "B").End(xlUp).Row + 1
                .Cells(nrow, 2).Resize(1, UBound(Arr) + 1) = Arr
                
            End With
        End If
        
        With Worksheets("Incoming Wires").UsedRange
        .Font.Name = "Calibri"
        .Font.Size = 10
        .Columns.AutoFit
                                             
        End With
          
        With Worksheets("Outgoing Wires").UsedRange
        .Font.Name = "Calibri"
        .Font.Size = 10
        .Columns.AutoFit
                                                
        End With
                
    Next i
End With
Application.ScreenUpdating = True
Exit Sub
Errorcatch:
MsgBox Err.Description
End Sub