I have two columns in my worksheet. In column A I have the last name and in
column B I have "active" or "inactive"

Example:
Column A Column B
Johnson Active
Johnson Inactive
Smith Active
Newsome Active
Martin Active
Martin Inactive

What I want to do is count the users who are listed as both "active" and
"inactive" once--counting them only as "active." For the above example, I
would only Johnson and Martin as "active" and ignore the listing for them
that states "inactive." (by the way, although Johnson is listed twice, it is
still the same person--just two different status)

I do not know what function or formula to use. Please help me.