Spend Alert Levels

Update the output cells to assign a status level based on the absolute gap between Spent and Budget. Your formula should return "Ok" if the gap is 5 or less, "Review" if the gap is greater than 5 but no more than 20, and "Escalate" for any gap exceeding 20. See Examples

Your solution should use cell references so it updates automatically if the input cells change values.

A1
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