How to combine ( AND ) to column Syntax into 1 ?

Hi All

I have working column for filter REV :-

1_REV =
SWITCH(TRUE(),
'GL'[Reporting Code]>=00001 &&'GL'[Reporting Code]<=00019,"REV",
BLANK())

I also have working column for filter EXP :-

1_EXP =
SWITCH(TRUE(),
'GL'[Reporting Code]>=00100 &&'GL'[Reporting Code]<=00375,"EXP",
BLANK())

I like to combine above 2 syntax into 1 , so that when it selected , it will filter both REV and EXP , i try below it does not work :-

1_REVnEXP =
SWITCH(TRUE(),
'GL'[Reporting Code]>=00001 &&'GL'[Reporting Code]<=00019,"REV",
and
'GL'[Reporting Code]>=00100 &&'GL'[Reporting Code]<=00375,"EXP",
BLANK())

Hope some one can advise me where go wrong ?

Below link is my PBI file :-

https://www.dropbox.com/s/rseuk87tgeifc41/PBT_V2021_392%20TI_SI_GL%20how%20to%20combine%202%20column%20syntax%20into%201.pbix?dl=0

Paul