Returns the date of 1st day or last day in a Quarter
Mar 31st, Jun 30th, Sep 30th or Dec 31st If First_or_Last anything but 1
or
Jan 1st, Apr 1st, Jul 1st or Oct 1st if First_or_Last = 1
Quarter1234QYYYY = 1Q2023. 3Q2025, etc ...
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Quarter1234QYYYY, Optional First_or_Last = 1
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