Select Case Range("B39").Offset(0, C)
Case Range("C39"), Range("E39"), Range("F39"), Range("G39"), Range("H39"), Range("I39")
OFSET = 4
Case Range("J39"), Range("K39"), Range("L39"), Range("M39"), Range("N39"), Range("O39")
Case Else
OFSET = 3
End Select