How to count rows based in numerical order based on cell values?

Hi everyone

First thanks again to Fluff13 who provided the formula found in column D, it works well. As i was completing my workbook I found one issue that I tried to fix but get a "False" value.

The formula provided counts the number of rows depending on the date selected. What the formula should first do is look for any products named special and if their greater than 20, it should count that row first, then count the others with the difference. Column "L" is how the results should be, column "N" has my formula that kinda works...

=IF(AND(A10="Special",M10>20),IF(ROWS(10:10)<=$G$6,ROWS(10:10),"")