Three Data Validation Lists: Third List works from first two Lists BUT...

Good Evening and Thank You in advance for reviewing my question!

I have attached a spreadsheet for my question below.

In Summary here's what I have:
Columns B:D is a full list of data to match against
Column F is a List of States that is used as a Data Validation List in Cell J9
Column H is a List of Issues that is used as a Data Validation List in Cell K9

Cell L9 is where I need help please!

I would like the Cell L9 to be the 3rd Validation List that uses the criteria from the "State Validation List" and the "Issue Validation List" and compares it against columns B and C and the List would return results of Column D in the drop-down.

I do not want State List or Issue List population to be mandatory - meaning:
State List J9 can be non-null & Issue List K9 can be null = L9 would return a result of all Directory Names matched to the State selected/ALL Issues
---OR---
State List J9 can be null & Issue List K9 can be non-null = L9 would return a result of all Directory Names matched to the ALL States/Issue selected
---OR---
State List J9 can be non-null & Issue List K9 can be non-null = L9 would return a result of all Directory Names matched to the State & Issue selected

If someone would be so kind and help me with the Source formula needed for L9 I would REALLY appreciate it!!!
Thanks in advance,
Erin M.

Thank you both so much for your help with this! I really like having the option of the Macro version and non-macro version!!! I've marked this thread as Solved. Again, thanks for your help!

Erin M.