IF AND statement, finding the count of an intersection

Hi all,

I'm using this calcuated field with great success to find the number of records sent to a specific location. Its calcuating on the record level and works no matter how I slice and dice it.

count(IF ([LocationName]="A") then [recordID] end)

count(IF ([LocationName]="B") then [recordID] end)

However when I use this to find the intersection

count(IF (([LocationName]="A") AND ([LocationName]="B")) then [recordID] end)

I only get zero values when its definitely not the case.

Can anyone provide any insight?

thanks!