Count Function in SSRS falls under Report Builder Functions which basically returns a count of non-null values specified by the expression in the given scope.
Syntax for Count Function: Count(expression, scope, recursive)
If statement in SSRS allows a developer to control the program flow and it's outputs. It is a decision function that can be reached through expression. In SSRS, the keyword for If statement is IIF.
Syntax for If statement: IIf(Expression as Boolean, TruePart as Object, FalsePart as Object)
So you are trying to run logic on a non-aggregate field, and then attempting to do an aggregate. You can choose any of the below mentioned examples based on your preference.
Note: In the first example, I have counted your Key value. You need to replace it:
=COUNT(IIF(Fields!Business.Value = "COM" AND Fields!Priority.Value="High", Fields!YourIDField.Value, NOTHING))
=SUM(IIF(Fields!Business.Value = "COM" AND Fields!Priority.Value="High",1,0))
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