See diagramed questions in:
RED: IF Start & Finish date lies in the current year then reflect the value in column "X", row "Y".
GREEN: When % complete value turns 100% then reflect the value in column "X", row "Y".
PURPLE: Conversely IF Start & Finish date lies in the next year then reflect the value in column "X", row "Y".
and lastly shown in BROWN: Whats the best formula to show the next year value based on current year i.e it is 2020 now next year is 2021