In N1:P1 enter the Instructional levels in full (Elementary, Middle School, High School)

Then in N2 enter formula:

=SUMPRODUCT(COUNTIFS($G$2:$G$287,N$1,$H$2:$H$287,{"Reading","Social Studies","Language Arts"}))
copied across the 3 columns.

In N3:

=COUNTIFS($G$2:$G$287,N$1,$H$2:$H$287,$M3)
copied across the 3 columns and down the rows.