Comment/Note VBA conditional formatting

I'm trying to figure out how I can build some VBA code that will automatically add hover-over comment (with picture in background formatted) to cell in one column if a specific value in other column cells. For example, for every cell in column C, if the number "20" , add a comment/note to column D that would have a picture in the background 20.png from folder in HD location.

If someone can just point me to the framework
Thanks a Bayron

Maybe:

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