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Default Count if a number in a cell

I'm looking a way to count or subtract two numbers if any on cells , if
there is a number, or 0, in a different cell.

N7 is the cell for the formula,
H7 the one if number found then
subtract L7-H7, but if there is no number on
L7, just show the same number of H7 on N7.


Any hint will be helpful...
 
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