If cell is formula and cell below has comment then copy comment to cell with formula

I'm new to VBA but have successfully created a macro that inserts a row, then inserts a formula in the columns in that row to add two rows below it together, changes the formula into a value, then deletes the two rows that make up that value. Some of the cells that get deleted have comments in them that I would like to move into the inserted row before the row is deleted. I'm trying to create a macro that says if a cell has a formula and the cell below it has a comment then copy the comment to the formula cell. I've tried multiple different ways but can't seem to get anything that works. Attached is my file with some examples of what I am talking about.

Any help you can give would be greatly appreciated.

Thank you!