VBA Code To Go Through Column Cells & Return Value Based On Cell Value

I have been stuck for about a week on trying to create a Case Select macro. I am a novice in using VBA, so I am not sure what I am doing right OR wrong. What I need the macro to do is go through all of the text in a column and if the text is one of the 50 states, I need it to return one specific value, and if it is anything other than one of the 50 states, it needs to return a different value in a column 5 over from the column with the states in it. I have changed the code MANY times and so far I haven't been able to get anything to work. Here's the gist of what I have been trying:

Sub usstates()
Dim R As Range, s As String
Set R = Sheets(1).Range("J1:J50000")
For i = 5 To R.Rows.Count
X = UCase(R.Cells(10, 1))
If X = "AL" Or X = "AZ" Or X = "AK" Or X = "AR" Or X = "CA" Then
R.Cells(i, 2) = "SC"
End If
Next i
End Sub.................