I need a formula that satisfies the following:
From an excel spreadsheet I have a colum that contains the ages of different
residences. The ages are 1) New (less than a year)  2) The rest has a range
from 1 to 100 years. I want to call this new column "Age". The column "K"
contains the data  and the first row is #35. Wherever there is a NEW I want
to call it 0. Ages from 47 to 100 I want to call it 1. Ages from 30 to 46 I
want to call it 2. Finally ages from 0 to 29 I want to call it 3.
I think I need to revise first column "K" for the value of 0 for all "NEW".
Otherwise I will have problems with the designation of the three groups.

Thank you for your help,
Ramon Luis