If else conditions

If else conditions

Hi
I'm struggling with if else conditions in zoho crm fields formulas:
I want to implement this

If a = 10
      If (ac or ac2)  then 120
      else if (ab or ab2)  then 140
      else 160

I've done this 

(If(${a}<=10,
      If(Or(${ac },${ac2}),120),
      If(Or(${ab },${ab2}),140)
,160)

But i have missing parenthesis error