OBI Equation Help

Hello,

I've created the below formula in OBI to calculate Fiscal Year from Offer Actual Start Date. I am trying to create a report that uses the Most Recent Offer = YES and NULL. If they fall into the NULL category, there is no Offer Actual Start Date since an offer was never created. As a result, those offers then appear as "Review Equation" per my formula below.

I need to update my formula below to theoretically say "population the FY based on the Offer Actual Start Date and if Offer Actual Start Date is NULL, populate the FY based off of the Offer Declined Date". I attempted to create a new formula (the one below the line, at the bottom) but get a syntax error.