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hmmmm ...

The only way that I could think of doing this is with a two stage check
process as below. Insert row 4, as follows:

=IF(B3gt;0,0,B3) =IF(C3gt;0,0,C3) =IF(D3gt;0,0,D3)

then in E3, have the following formula.

=IF(SUM(B44)=0,SUM(B33),SUM(B44))

This works for me ...

To hide this final row, you can either hide the cell or change the text
colour to white. It's a bit botchy but works Franksta

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