COUNTFS/COUNTIF not working with cells that have multiple values

I cannot figure out a formula that will work for my needs. I need to total the number of times a specific type of error occurs in a specific range of cells. I can total just fine if I use =COUNTIF(e4:e200,”income”) but if a cell has multiple items selected it will not count it if “Income” is one of the items selected in that cell. I’ve tried the following things that have no worked (I get an error):

=COUNTFS(e4:e200, contains(“income”, @cell)) ->results in #NAME? as the result

=COUNTF(e4:e200, has(@cell,”income”@row))

I cannot for the life of me figure it out and I’ve poured over many posts. I’ve attached screen shots of what I’m looking at.