=if($c17<>"",SUMIFS('Indirect Rate Plan Analysis'!$F:$F,'Indirect Rate Plan Analysis'!$D:$D,$D17,'Indirect Rate Plan Analysis'!$L:$L,$C17,'Indirect Rate Plan Analysis'!$G:$G,E$15)
,SUMIFS('Indirect Rate Plan Analysis'!$F:$F,'Indirect Rate Plan Analysis'!$D:$D,$D17,'Indirect Rate Plan Analysis'!$G:$G,E$15))