Sub test()
Dim A, B, i, j, k, x, y
A = [j8:m14]
B = Range("c8").CurrentRegion
For k = 1 To UBound(A)
A(k, 4) = 0
For i = 2 To UBound(B)
x = False
For j = 1 To UBound(B, 2)
If B(i, j) = A(k, 1) Then x = True: Exit For
Next j
y = False
For j = 1 To UBound(B, 2)
If B(i, j) = A(k, 2) Then y = True: Exit For
Next j
If x And y Then A(k, 4) = A(k, 4) + 1
Next i
Next k
[m8:m14] = Application.Index(A, 0, 4)
End Sub