Countifs() ignoring FALSE?

seeing as nobody seems to be able to help with http://www.excelforum.com/excel-misc...l-k-value.html
I think I might have come up with a solution but have hit another stumbling block. In order to make it a bit easier to follow take the following example:

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would result in 1 every time because of the "FALSE" within the countifs() function. How do I get the falses to not register as values?

Again, all I'm trying to do is figure out the first unique k for small(), which I'd like to count prior answers and check them against possible matches.

If anyone has any ideas on how to get around this it would be greatly appreciated. I only have about a week left to get this figured out for work.

apparently this method isn't working anymore either... not sure what I did or how but it appears I'm back to square one- or at least my first post.

I'm attaching an example work sheet of the issue at hand.

Thank you in advance!