VBA Function Formula Using Sum and If

I am using Excel 2007 on Windows XP. I have the following formula that I would like to move from the worksheet into VBA. I am having an issue with the “IF” statement within VBA throwing a compile error for “Expected: expression”. I am assuming it does not like the “IF” statement within the formula. I also provided a sample of the code that I was able to get working with a SUMIF statement but with only one condition. Any help would be appreciated. Thank you.

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Any particular reason you're not using the native SUMIFS function ?
(new to XL2007)

Your present formula would need to be an Array and the SUMIFS function will be far more efficient esp. if used over entire column references.