Update:
In thinking this through a little more, I found a use case that may break the model.
If either C3 or C4 are blank, my formula returns the value in C4. Reading between the lines in your original post I see that may not be what you want. I'm guessing you want nothing if either C3 or C4 are blank?
If so, my formula needs a little rework, namely two distinct IF() statements - one for checking for blanks (returns empty), and one for checking C3/C4 equality.
If that's what you want, just realize that either the if_true of the if_false parameters can be another IF() statement.
So logically, I think you may want:
IF C3 is blank or C4 is blank return an empty value, otherwise check if C3 and C4 are equal and return either 10+C3 or C4, accordingly.
That can be written two ways, like:
=IF(OR(
ISBLANK(C3),
ISBLANK(C4)),
"",
IF(C3=C4,
10+C3,
C4)
)
This can be read as "If either ISBLANK(C3) or ISBLANK(C4) returns TRUE then return "", otherwise, check if C3=C4 and return 10+C3 if TRUE, or C4 if FALSE.