if(countif(if...logic help

Hello i have the following formula, but it appears to not be working correctly.

=IF(COUNTIF(D8:O8,"<=3"),0,IF(E26>=100%,C27/12*COUNTIF(D8:O8,">0"),0))

basically, what i want to show is

if the count D8:O8 is <= 3 then 0,
otherwise
IF(E26>=100%,C27/12*COUNTIF(D8:O8,">0"),0))

can someone pls help with my logic!

thx u