c#

    List<int> listResult = new List<int>();

    int nNumberOfStudent = 0;
    for (int i = 0; i < grades.Count; i++)
    {
        if (i == 0)
        {
            nNumberOfStudent = grades[i];
            continue;
        }
        int val = grades[i];

        if (val < 38)
        {
            listResult.Add(val);
        }
        else if ((5 - (val % 5)) <= 2) // 73 -> 3 -> (5-3=2)
        {
            listResult.Add(val + (5 - (val % 5)));
        }
        else if ((5 - (val % 5)) >= 3) // 67 -> 2 -> (5-2= 3)
        {
            listResult.Add(val);
        }

    }

code is working on my VS but incorrect value here. strange