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Default Count letter"B" in one column based on unique value among duplicat

Hello, Need to know how to count the letter "B" in column J based on unique
values among duplicates in another column.

Column D Column J
5020598285 A
5020598286 A
5020598287 A
5020598288 A
5020598563 A
8020249197 C
8020249198 C
8020249409 B
8020249409 B
8020249450 B
8020249450 B
5020598429 B
5020598707 B

If you have a look at records in column D, you will find that some records
are duplicated. If I count letter "B", I will get 4 but actually they are
only 2 records for letter "B" as 8020249409 and 8020249409 are duplicated.
I need a function to count letter "B" without duplication.

Hope I've explained my problem.
Your fast support is really appreciated.

Many Thanks
Mero
 
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