Excel If Function Error

I'm trying to create a function that test different values in 3 columns in order for correctness. Explanation of the intended code: If the first character of column A is an x, the number in column C is 20, and column G value is equal to column U then it is correct and prints yes. If the first character in column a isn't an x and column C is equal to 20 and column H is equal to column U then it is correct and prints yes. For all else if the values in column G are equal to those in column U then the function prints yes otherwise it prints no.

The specific error is invalid name error.

This is what I see when I go to see calculation:

IF(FALSE,#N/A,IF(TRUE,#NAME?,IF(G3=U3,yes,no)))

Here is the function ,but I can not find how to fix the error.

=IF(AND(RIGHT(A3,1)="x",C3="20", G3=U3),"yes",IF(AND(NOT(RIGHT(A3,1)="x"),C3="20",H3=U3),yes,IF(G3=U3,yes,no)))

I went to see calculation, and the error is located where the first yes is, but I don't know what the issue is.