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C3Äæ¬O3/    D3Äæ¬O8/   E3Äæ¨ç¼Æ=>IF(AND(C3="",D3=""),"",IF(AND(C3>0,8-C3,0),D3>0,8-D3))=>À³¸Ó¬OÅã¥Ü5=>µ²ªGÅã¥Ü0
C4Äæ¬O0/    D4Äæ¬O8/   E4Äæ¨ç¼Æ=>IF(AND(C4="",D4=""),"",IF(AND(C4>0,8-C4,0),D4>0,8-D4))=>À³¸Ó¬OÅã¥Ü8=>µ²ªGÅã¥Ü0
C5Äæ¬O8/    D3Äæ¬O3/   E5Äæ¨ç¼Æ=>IF(AND(C5="",D5=""),"",IF(AND(C5>0,8-C5,0),D5>0,8-D5))=>Åã¥Ü5=>µ²ªG¥¿½T
C6Äæ¬O8/    D6Äæ¬O8/   E6Äæ¨ç¼Æ=>IF(AND(C6="",D6=""),"",IF(AND(C6>0,8-C6,0),D6>0,8-D6))=>Åã¥Ü0=>µ²ªG¥¿½T
C7Äæ¬O8/    D6Äæ¬O0/   E7Äæ¨ç¼Æ=>IF(AND(C7="",D7=""),"",IF(AND(C7>0,8-C7,0),D7>0,8-D7))=>Åã¥Ü8=>µ²ªG¥¿½T

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=IF(AND(C3="",D3=""),"",8-IF(AND(C3>0,D3<8),D3,C3))
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