1.

Countif(range,criteria)
=COUNTIF(Tracker!$AM$4:$AM$143,$B4)
Count will happen from the range of AM4 to AM143
only if the word matches with cell B4
2. countifs(range1, criteria1, range2, criteria 2,..)
Count will happen only when both the criterias are met
on the repective ranges
=COUNTIFS(Tracker!$AN$4:$AN$143,$B4,Tracker!$AG$4:$AG$143,1)
if B4 value found in range AN column, AND ONLY IF
value 1 found in range AG column, then count happens