Countifs dates greater than 0

Hello All,

See attached.

In sheet5, cell "C6", I need a formula that will look at sheet1 column AU and look for dates that are greater than 0 (or 01/01/1900) and then also look at column J and return the quantity that we have a match for "3". It should return 16, but it returns 0 right now.

You can filter column J to "3", and column AU to remove Jan 1 1900 and see the dates it should be counting.

Please help. I cannot use a helper column. That would require me to enter dozens of those in my sheet.