If Val(txtnum1.Text) > 4 Then
lblans.Caption = Val(txtnum1.Text) * 1.14
ElseIf Val(txtnum1.Text) <= 4 Then
lblans.Caption = Val(txtnum1.Text) * 1.08
End If

If Val(txtnum1.Text) >= 4 Then
txtnum2.Text = Val(txtnum1.Text) * 0.14
ElseIf Val(txtnum1.Text) <= 4 Then
txtnum2.Text = Val(txtnum1.Text) * 0.08