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Mrs T.[_2_] Mrs T.[_2_] is offline
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Default count across 3 columns

In my test sheet, column B is male(m) or female (f), column M is special
needs (which can be any text) and column O is test score. How can I count
e.g. how many boys have special needs and how many boys with special needs
have a test score? Am tearing my hair out!
Mrs T