sql - Access 2010 Query using IIF and ISERROR -

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i trying accomplish following in access 2010 query 

select       unit, date, sum(iif(iserror(a),null,a)) dlp_percentage         tablea;

where 

a = (act-base)/base

i generic overflow error. missing obvious. trying catch error in calculation , return null if error exists or result if no error. have in query. ideas have overlooked?

sum((act-base)/iif(base=0, null, base)) dlp_percentage

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