source: Option Explicit
  On Error Resume Next
  Dim q
  q = 100/0
  If Err.Number <> 0 Then
      MsgBox "Test #68 - Error handle"
  End If
  On Error GoTo 0
target: Add-Type -AssemblyName Microsoft.VisualBasic
  Option Explicit
  $ErrorActionPreference = "SilentlyContinue"
  
  $q = 100/0
  if( Err.Number(# ERROR: Unknown 'Number' -lt-gt 0 )){}
      [Microsoft.VisualBasic.Interaction]::MsgBox "Test #68 - Error handle"
  End If
  $ErrorActionPreference = "Stop"