In TEST cell Q46 place this formula:

=SUMPRODUCT(--(Master!J4:J50000<10000),--(YEAR(Master!I4:I50000)=E2),--(Master!L4:L50000="A"),--(YEAR(Master!M4:M50000)=E2),--(Master!J4:J50000))
All I did was take the formula in cell E46 and add ",--(Master!J4:J50000)" to the end of it.

The formula in cell R46 would be this:
=SUMPRODUCT(--(Master!J4:J50000<10000),--(YEAR(Master!I4:I50000)=E2),--(Master!L4:L50000="A"),--(YEAR(Master!M4:M50000)=2006),--(Master!H4:H50000="AJB"),--(Master!J4:J50000))
Just follow that pattern and you should be good to go!