I am putting citeria in a query for a table. The table has values associated
with dates that are both less than and greater than today.  I would like to
set a criteria that says, "If there is a date that is greater than today then
return the value for that date as well as a value for only the last date
before today.  If there is no date greater than today then return the value
for only the last date befoe today."
Example table
Item            Date           Value
123             10/1/2005     40
123             12/1/2005     20
345             9/1/2005       30
345             8/1/2005       25

In the above table Item 123 has a future value and a past value so I would
like to see both.  Item 345 has no future value but multiple past values.  I
only want to see the most recent past value.

Thoughts?  Thanks for your help.