<?php
return [
['exception'], // exception not enough args
['#VALUE!', 'ABC'],
[0, 0],
[0, null],
[0, false],
['#VALUE!', ''],
[1, true],
[1.5, 2.25],
[1.5, '2.25'],
[1.5, '="2.25"'],
[1.772454, M_PI],
['#NUM!', -2.1],
];