IF statement clause and SUMIF statement formula help!!!!

I have a set of earnings data with Main payee accounts that have sub accounts, now I am trying to pull earnings either by payee account or subaccount depending on the clients that I'm searching. Please take a look at my attachment. I'm already using the following formula but I want to be able to calculate when I have to pick up the earnings by payee account but minus out the client under that payee account that I have already picked up. =IF(A15=B15,SUMIF($A$2:$A$8,A15,$C$2:$C$8),IF(A15<>B15,SUMIF($B$2:$B$8,B15,$C$2:$C$8)))