Find the Error — Overlapping Conditions, Wrong Order

An account-classification formula is misclassifying high-revenue Gold-tier customers as plain "Gold" instead of "Premium". The original:

=IF(B2>=100000, "Gold", IF(AND(B2>=100000, C2="Gold"), "Premium", IF(B2>=50000, "Silver", "Bronze")))

The classification rules (in priority order):

1. Premium — annual revenue ≥ $100K AND account tier = "Gold"
2. Gold — annual revenue ≥ $100K (and didn't qualify for Premium)
3. Silver — annual revenue ≥ $50K
4. Bronze — everything else

The bug: the Gold check fires before the Premium check. Premium is a strict subset of Gold's revenue condition, so the Gold rule eats every Premium-eligible row before the Premium rule ever runs. This is the classic overlapping-conditions, wrong order mistake — the more specific rule must be tested first.

Your task:

1. Write a corrected formula in column D (Classification) that puts the Premium check ahead of the plain Gold check.

Graded cells: D2 (Acme — should be Premium), D3 (Globex — Gold, no overlap), D5 (Hooli — Premium).