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On the Properties worksheet, in cell J2, use the CONCATENATE function to display the city in cell C2, followed by a comma and space, followed by the state in cell D2. Fill the formula down through cell L38. AutoFit column J. On the Properties worksheet, copy the range J2:J15. Display the Region 1 worksheet and paste the values in cell D3 using Paste Values. On the Region 1 worksheet, in cell F3, use the VLOOKUP function to determine the 2017 Tax Assessment for the first property in the table. Use the 2017 value as the lookup value, the data in C19:D24 as the table array, and retrieve the tax rate for the appropriate value. Multiply the result by the 2017 value to determine the tax assessment. Fill the formula down through F16. In cell H3, use the VLOOKUP function to determine the 2018 Tax Assessment for the first property in the table. Use the 2018 value as the lookup value, the data in C19:D24 as the table array, and retrieve the tax rate for the appropriate value. Multiply the result by the 2018 value to determine the tax assessment. Fill the formula down through H16. In cell L3, insert an AND function that checks to see if both 2017 and 2018 Tax Assessments were higher than 10000. AutoFill the formula down through cell L16. In cell B17, insert the COUNTA function to count the number of cell with values in the range B3:B16. Insert a COUNTIF function in cell L17 to count the number of properties for which the High Tax value is TRUE. Insert the FV function in cell K3. Enter .015 as the rate, 12*0.5 as the number of payments, 0 as the payment, and the 2018 Tax Assessment as the present value. Edit the formula and type a minus (-) sign between (=) and FV. Fill the formula down through K16. Select cell I3. Insert an Array formula that will add the range F3:F16 and H3:H16. Fill the formulas down to cell I16. AutoFit column I. Apply the Accounting number format to the cell F3 and range H3:J3. Use the SUM function to insert an Array formula in cell J20 to add the Tax Difference values. Insert an AVERAGEIFS function in cell J23. Use I3:I16 as Average range. Return the average of taxes collected for properties where the tax collected was greater than or equal to 30000 and the High Tax value is TRUE.