Formula for identifying duplicate data between cells in two columns and noticing blank cells


As the title suggests, I am trying to think of a Formula that will tell me if there is matching data in the two cells in question. I have a Helper Checkbox Column for this and this is generally the formula I'm concocting so far.

=IF(ISBLANK(Office@row), 0, IF(COUNTIF(Office:Department, Office@row) > 1, 1))

This formula will look at if either Office or Department is blank and will mark this as unchecked but if there are values in both columns but not matching, it will still mark as checked. Is there an alteration that can be made to this formula or do I need a second helper column?



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