https://issues.apache.org/ooo/show_bug.cgi?id=122927

--- Comment #9 from Rob Weir <[email protected]> ---
That section is talking about whitespace within a formula, not within cell
content.

In any case, FALSE is the same as 0, like TRUE is 1, so the issue is one of
formatting, not of the return value.  If the user wants to see the return value
as 0, then this will occur if the inner condition is written as:
IF(C3="N";125;0).

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