I want to make sure that I optimize my if statements, hence some question
The conditional operations IF, AND and OR all can improve performance if they allow expensive calculations to be skipped. However they impose their own penalty in the form of instruction pipeline flushes; although modern CPUs will speculatively issue instructions based on branch prediction, for trivial operations it may be more performant if refactoring is possible. In many cases the business logic embodied by the formula requires these decision points however. And let's not abandon readability - it is better to get the right answer slightly more slowly than the wrong answer slightly more quickly. The only advice I'd give in addition to nested IFs is that if a Boolean subexpression (A) is more expensive to calculate than (B) then "(B) AND (A)" is probably better than "(A) AND (B)" and likewise for OR - especially if for AND there are plenty of FALSE evaluations on the left hand side (or TRUE for OR).