I want to count the cells in a given column that meet a certain condition if
the cells in the same row of another column also meet that condition.

Here's a more specific example:

I want to count the cells in K:K where K# 90 and P# = "E", "I", "O", "R",
or "S"

I thought this would do it:
=COUNTIF(J:J,AND(J:J90,OR(P:P="e",P:P="I",P:P="o" ,P:P="r",P:P="S"))) , but
that is returning a value of 0 (it should result in 19)

Thanks for any help in advance!