Troubleshooting a countif :-( Seriously

OK I'm banging my head against the wall here. All this does is count records, but when I add in the nested if, it doesn't even work as an array.


This one works:
=COUNTIFS(Sheet1!AN:AN,'Final Sales Numbers'!F16,Sheet1!BH:BH,"<>0",Sheet1!D:D,IF(E16<41612,41611,'Final Sales Numbers'!E:E+1))

This one doesn't
=COUNTIFS(Sheet1!AN:AN,'Final Sales Numbers'!F17,Sheet1!BH:BH,"<>0",Sheet1!D:D,IF(E17<41612,41611,if(E17>A17,A17,'Final Sales Numbers'!E:E+1)))

Anyone see an issue with this? E17 and A17 are numeric fields.