I think that the possibility of K2 being blank while L2 isn't blank hasn't been considered and no outcome has been specified if only L2 has a date. This formula will allow you to specify the outcome if K2 is blank and L2 is not blank.
Formula:
=IF(AND(K2<>"",L2<>""),L2-K2,IF(AND(K2="",L2=""),"Both Dates are Blank",IF(AND(K2<>"",L2=""),TODAY()-K2,IF(AND(K2="",L2<>""),""))))
The possibilities are:
1) K2 and L2 are not blank....L2 - K2
2) K2 and L2 are both blank...."Both Dates are Blank"
3) K2 is not blank and L2 is blank....today()-K2
4) K2 is blank and L2 is not blank....""
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