Is this too simple?
IIf([tblEmployees].[Marital Status]=1 And [Basic Salary]>25727,[tblEmployees].[Basic Salary]-(([tblEmployees].[Basic Salary]-[Lower])*0.2)-([Exemption credit]),IIf([tblEmployees].[Marital Status]=2 And [Basic Salary]>17780,[tblEmployees].[Basic Salary]-(([tblEmployees].[Basic...