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#NA - ERROR handle in formula

Assume three columns A, B and C. Columns A and B can contain text, numeric values or #NA.

Column C should summarize the columns A and B

eg If A2=123 and B2=#NA the result in C2=123

or If A2=#NA and B2=K2-123 the result in C2=K2-123

or if A2=#NA and B2=#NAthe result in C2= (empty cell)

or if A2=123 and B2=K2-123 the result in C2=123 (the same as cell A2)

Is it possible to handle #NA in a formula?