Help with an Excel formula to subtract only when certain conditions apply.

If Column "M" is over 200, Column "M" is split in 1/2 adding Column "J" in Column "N" and 1/2 in Column "O".

My problem is that in Column "O" when "M" is split, I get the negative value of "I" with the current formula in "O". what I have currently is =IF($L263>200,$M263/2,0)-I263

How can I do a formula in Column "O" that will subtract "I" only when "M" is over 200 as it does in the second row?

In the image below, the first & third rows "M" being < 200 I am getting the negative number.

I am guessing there is a way to do this, but I don't understand formulas enough to figure this out.

Thanks!

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