Logic Needed

Hi Experts,

I have ZONE, State,Town and Sales

I need a Variable for filter which indicates "New Open" and "Closed" for city level,

if the city have the sales in previous year and do not have the sales in present year then filter should be "closed",

if the city do not have the sales in previous year and have the sales in present year then "New Open"

I am using all above objects together  in report.

Could any one help me to make this filter.

Thanks in advance,