Identical formulas, One works -the other won't What is wrong ?

I know it is normally requested that a sample spreadsheet be provided however those I'm working on are large and multiple making it very hard to provide a proper example of a spreadsheet. In lue of that I have created a work document showing two formulas both of which are in the cells and the only differences between them are who data is being looking at and which cell the data is to compare the result to. I've struggles with this #CALC error for 7 hours at this point and cannot for the life of me figure out what is wrong. Hopefully someone will take a look at what I've provided and be able to determine what the problem is for me.

Thank you for trying in advance, I'm simply burnt out trying to figure it out.