I'm trying to count the # of clients who have a system status of out of
business in column A that have less than 25 employees. Column B has the # of
employee.

Col A Col B
Out Bus 15
Sold 32
Out Bus 57
IH 8
Out Bus 22

I have tried variations of sumproduct, countif, but nothing I'm doing is
working. I'm sure there is a simple solution, but need help finding it.