Date Column A - Date when the value changed to X, Date Column B - Date when the value changed to Y,
How to create a calculated
Date Column C = Recent Modification or latest change in Column A Or Column B?
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SharePoint does not record when a COLUMN value changed; if you need that you must create a Workflow and do the administration yourself
If you mean you want the maximum value of the 3 columns:
DateA or DateB or Modified (SharePoints last registered anything-in-the-ITEM changed)
=MAX( [DateA] , [DateB] , [Modified] )