Divide IF in MS XLS ?

I am trying to divide a cell IF GST is applicable to the transaction. I know I could buy or use accounting software.

My database bias is admitted.

=IF(E7=”Y”,B20/11,0)

Code is giving me a name
E7 is simple Yes/No field and is 'Y'
B20 in this case is 7451 number field

I thought the B20 /11 would give me 677.30. It gives me a 'NAME' result.

I have tried =sum(IF((E7=”Y”,B20/11,0)) and sumIF(E7=”Y”,B20/11,0)

Checked column B is formatted as Number as is Colum C where the formula and result are wanted.