I'm trying to come up with a way to find the non-union of two lists. In
other words, I want to figure out error cases. I tried some COUNTIFS but I'm
just banging my head against the wall at 2:13AM. There must be a simple
solution.

Here's what I roughly have. I'm looking for cases where one of the values
in the Name column is NOT present in the Owner column. If all is well, every
owner will have a valid name. I'm looking for cases where that isn't true.

Name Owner Expected Result = 2 for Skippy and Scooby
Jim Jim
Joe Jim
Bob Bob
Sue Skippy
Sandy Joe
Sandy
Scooby
Sandy
Bob

Thanks in advance!
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