Calculated Column - New / Lost / Existing Customer

I figured it out (well chatGPT did 😂).  Just had to ask a more detailed question.

Customer Status =
VAR CurrentYear = YEAR(TODAY())
VAR LastYear = CurrentYear - 1
VAR CustomerID = [Customer ID]  // Replace [Customer ID] with your actual customer identifier column name

RETURN
    IF(
        CALCULATE(COUNTROWS(Sales), FILTER(Sales, YEAR(Sales[Completion Date]) = CurrentYear), Sales[Customer ID] = CustomerID) > 0 &&
        CALCULATE(COUNTROWS(Sales), FILTER(Sales, YEAR(Sales[Completion Date]) = LastYear), Sales[Customer ID] = CustomerID) > 0,
        "Current",
        IF(
            CALCULATE(COUNTROWS(Sales), FILTER(Sales, YEAR(Sales[Completion Date]) = CurrentYear), Sales[Customer ID] = CustomerID) > 0 &&
            CALCULATE(COUNTROWS(Sales), FILTER(Sales, YEAR(Sales[Completion Date]) = LastYear), Sales[Customer ID] = CustomerID) = 0,
            "New",
            IF(
                CALCULATE(COUNTROWS(Sales), FILTER(Sales, YEAR(Sales[Completion Date]) = CurrentYear), Sales[Customer ID] = CustomerID) = 0 &&
                CALCULATE(COUNTROWS(Sales), FILTER(Sales, YEAR(Sales[Completion Date]) = LastYear), Sales[Customer ID] = CustomerID) > 0,
                "Lost",
                ""
            )
        )
    )