Number in between 2 values

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I have a range of numbers that correspond with a tier level. I have figured out Tier I and III, but I'm not sure how to account for Tier II being between 2 values: >21000, <40000.

=IF([AVG. STORE UNITS]@row <= 21000, "TIER III", IF([AVG. STORE UNITS]@row >= 40000, "TIER I"))


I appreciate any and all help!

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