Formula to recognize Fical Year to Reset Paid days off

Hello,

I am trying to make a formula that will choose certain rows from each month in a calendar year that have hours in them, subtract from a total of granted time and when the "year" is up, add the remaining unused days to the newly allotted time for the next year so what is left from the year before is "rolled over" and kept and have the new years' formula take over.  Each employee has a different "beginning" but that date is placed in the same cell in each individual calendar.  I am using "COUNTIF to identify the rows to use and that works, but when I try to tack on additional "IF's" to specify to what point in the calendar to stop subtracting so it will be put to the next year, it stops working.

Windows / Edge 107.0.1418.35