How to count rows based on cell value?

Hello everyone, I have a formula in column "I"

IF(ROWS($2:2)<=$M$4,ROWS($2:2),"")

that works but now I need to make changes to it.

I want the same idea applied except if the value on column "H" is not CBA, then count up to the value in M4. If the value = CBA then count up to the value in M6. I did try on column "J"

=IF(AND(H2<>"CBA",ROWS($2:2)<=$M$4),ROWS($2:2),"")

but that did not return what I want (see column K for what formula should return). Any ideas on other ways I can approach or fix this?