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conditional formatting for formulas

Right now I have a calculation column which is very helpful, but it would be extra helpful if there was a way to have it change the font or font color if the calculation is above a certain amount.  So for example, if I am under budget, it would remain the font color chosen for the column, but if I'm over budget on a certain item, it would make the number BLUE (or whatever color I choose), and even better would be nested conditional formatting so if I was then over budget on a task by $5000, it would make the item RED.

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