Conditional SUMIF based on multiple columns and multiple row variables

Hello everyone. I am new to the forum and I'm stumped. I am trying to solve something that seems very simple but is complicated (to me)

I will attempt to provide a simple explanation to help illustrate what I am attempting to accomplish. I want to determine the number of Net Corrections by subtracting the number of reversals from the total number of corrections within a particular time period. A countif will provide me a total number of each but I need it to be conditional where it only counts reversals if a corresponding correction exists linked on an ID number. Please see the example below. 1234 Correction Exists so I want it to count 1234 reversal so the total number of reversals would be 1 for a Net Corrections Result of 2 as you can see it is counting all of the corrections and all of the reversals presently.

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Is something like this possible? Anyone have any ideas? Any help would be greatly appreciated. Thank you.

Hi
Try this array formula (CTRL+SHIFT+ENTER instead ENTER)

Formula:

=COUNTIF($B$2:$B$7,$B$11)-COUNTIFS($A$2:$A$7,$A$2:$A$7,$B$2:$B$7,$B$12)

for Corrections, and this other for Reversals

Formula:

=COUNTIF($B$2:$B$7,$B$12)-COUNTIFS($A$2:$A$7,$A$2:$A$7,$B$2:$B$7,$B$11)

Note that B11 and B12 has the text [Correction] and [Reversal] respectively.
See the file Livro1_15_05.xlsx

Hi
Use in C15

Formula:

=COUNTIFS($A$2:$A$7,$A$2:$A$7,$B$2:$B$7,$B$15)

this array formula

Thank you very much Jose! The solution provided doesn't yield the expected results as listed in the mock-up, but it did provide me the proper array formula to identify my duplicate population compared to the criteria. With a few tweaks I was able to make it work exactly as I needed it to. I am eternally grateful as I didn't even know where to begin and you assistance ultimately provided me the solution to my problem. the desired end results. Cheers sir!