Use of Countifs to check values from two different columns to match a criteria

I have a data with 3 tabs. Tab 1 has information to be analyzed in tab 3. So in tab 1 I have column J and K which have responses of either "yes" or "No" in one row. So if for example row 5 column J shows "Yes" while K shows No/ J"No" and K"Yes"/both J and K shows No, I term that as an error. If both J and K are Yes then I need not to count that. Which formular can I use.