const tag = (strings, ...values) => {
  return strings.reduce((result, str, i) => {
    const value = values[i - 1];
    const transformed =
      typeof value === "number" ? value * 2 : value?.toUpperCase();
    return result + transformed + str;
  });
};

const name = "carlos";
const score = 42;
const bonus = null;

const output = tag`Player: ${name}, Score: ${score}, Bonus: ${bonus}`;
console.log(output);