|I'm not sure what you mean by it errors in "the 3rd spot". Where is "the 3rd spot"?|
In any case, here's how I went about fixing your formula, starting with things that I saw that didn't look right:
First, you used +J7-C7 and +C7-J7
The plus signs are unnecessary and just confusing, so I took them out.
Second, you used (50-C7)+(50-J7) and (J7-50)+(C7-50)
The parentheses are unnecessary and just confusing, so I took them out and reduced both of those sections to 100-C7-J7 and J7+C7-100.
Third, you have an open parenthesis in front of your 2nd and 3rd IF's, which I don't believe belong there. Normally a Nested IF does not have an open parenthesis before an IF used as the value_if_false argument, so I took them out.
Fourth, you are missing a parenthesis after AND(B7="o",I7="m", so I added one.
Once I cleaned all that up, I counted the open parentheses and the closed parentheses. I found 1 more open ones than closed ones, so I added one more at the end.
When I pressed Enter, Excel didn't argue with me, so I assume I got it right. The following is I ended up with. Since I don't know what values you have in C7 and J7, I don't know what your results should be, but at least the formula no longer errors.
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