excel if on query

[romanticode]

on my query there's a colunm which contain based on two other column. so is it posible using if function like on excel or i have to use module to do it?
i've read iif function but still dont understand.

what i need to do is;
if column A contain 1 and column B contain 2A, column C will be filled with "so close".
if column A contain 3 and column B contain 2B, column C will be filled with "near".
and so on.

How can i implement that?
thanks

 

[badermsb]

Is this to be used for a report?