<?php
return [
['#VALUE!'], // exception - not enough args
['#VALUE!', '"ABC"', 1],
['#VALUE!', 35.51, '"test"'],
['#VALUE!', 35.51], // exception - not enough args
[35.5, '"35.51"', '"1"'],
[35.5, 35.51, 1],
[40, 35.51, -1],
];