Multiple IF(AND criteria with NETWORKDAYS?

I am trying to use NETWORKDAYS with two criteria: whether there was a value in [PO Issues] + whether or not it was checked/addressed in [PO Issue Resolved].

My current formula is:

=IFERROR(IF(AND([PO Issue Resolved]@row = "false", ([PO Issues]@row <> "", NETWORKDAYS([Quality Control End Date]@row, [Receiving Completed Date]@row)), "")

What am I doing wrong?

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