Formula COUNTIFS for checked boa and status NOT "the text"


I have a list, and need count the number of items with checked OFF cell and Decision any but "NOT STARTED"

I tried formula below but got "incorrect argument set".. I tried different wats and lost my hope :)

=COUNTIFS(Complete107:Complete290, =0, NOT(DECISION107:DECISION290, ="NOT STARTED"))

Thank you!

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