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=SUMPRODUCT((COUNTIFS($A$3:$A$3432, $A$3:$A$3432, $B$3:$B$3432, "yes", $C$3:$C$3432, "ITO")>0)*(COUNTIFS($A$3:$A$3432, $A$3:$A$3432, $B$3:$B$3432, "yes")>0))