Following the logic on the first page of your pdf, I think you can just use a query:
SELECT TOP 1 tbl1.VIN, tbl1.Months, tbl1.Mileage, tbl2.VIN, tbl2.Coverage, tbl2.Months, tbl2.Mileage
FROM tbl1 INNER JOIN tbl2 ON tbl1.VIN = tbl2.VIN
WHERE tbl1.Months>tbl2.Months OR tbl1.Mileage>tbl2.Mileage...