How do I count only the top level Parent Row

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HELP...I am so frustrated. How do I count only the top level Parent rows not all Parent rows. I have added a helper checkbox column and have used the following formula.

=IF(COUNT(CHILDREN([Task Name]7)) > 0, 1)

This works great as long as there is only one level of Children. But as soon as I add sub parent rows they become checked as well. How do I make a formula that will only check the box for the Top Level Parent rows only, and even if multiple layers of sub parents are added the helper row will not become checked.

PLEASE HELP ME..THANKS

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