SUMPRODUCT((Income!$P:$P)*(Income!$E:$E=$Q$6:$Q$70)*(Income!$C:$C=$R$5))

The range of all data need to be the same.

e.g.

SUMPRODUCT((Income!$P20:$P200)*(Income!$E20:$E200=$Q$6)*(Income!$C20:$C200=$R$5))

See that i added 20 and 200 in the reange.

Tip: You better not use the whole column as range.