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b1llt b1llt is offline
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Default COUNTIF for 2 columns

I'm trying to set a parameter of the following in a formula in column J:
=COUNTIF($C:$C,$B300)
That also only counts the number of times in column J where a cells (J1:J299)
value is greater than "0". ----this is where I can't figure out the how
to??

In other words, I need to set-up a formula in column J row 300 that I want
to count
the number of times that column C is equal to cell B300 only if the value in
column J's cell is greater than zero.
Thanks, Bill