I am reviewing an application and I am wondering which one is more error-prone?

```
    Public Function ToBool(ByVal vsValue As String) As Boolean

        If IsNothing(vsValue) OrElse vsValue = "" Then
            Return False
        End If
        If UCase(vsValue) = "TRUE" Or vsValue = "1" Or UCase(vsValue) = "Y" Or UCase(vsValue) = "YES" Or UCase(vsValue) = "T" Then
            Return True
        Else
            Return False
        End If
    End Function

```

or 

```
Public Function ToBool(ByVal vsValue As String) As Boolean

            If IsNothing(vsValue) OrElse vsValue = "" Then
                Return False

            ElseIf UCase(vsValue) = "TRUE" Or vsValue = "1" Or UCase(vsValue) = "Y" Or UCase(vsValue) = "YES" Or UCase(vsValue) = "T" Then
                Return True
            Else
                Return False
            End If
        End Function

```