Help with VLOOkUP MIN Conditional Formatting

[Darlene1270]

30 rows of data. Column A = Names Column B = Yes, No, or N/A Column C = Number (Accounting format). What I'm trying to Achieve:  If Column B = Yes OR N/A; then in Column C, identify the Lowest Number (excluding zero), and bold,  underline the lowest number AND highlighted the cell with a color (e.g. yellow). I need help building this formula. 

[#2]

so you can highlight column C and go into Conditional Formatting and select 'Based on custom formula' and then use a formula like:

=C1=LET(a, FILTER(C:C,(B:B="Yes")+(B:B="N/A"),0), MINIFS(a,a,"<>0"))

then set the formatting based on what you want (underline, bold, yellow...)
HOWEVER if this sheet is large or gets large this may result in very poor performance. I would recommend adding a cell or Named item that calculates that min value
i.e. the LET(a, FILTER(C:C,(B:B="Yes")+(B:B="N/A"),0), MINIFS(a,a,"<>0"))
and then just refer to that in the conditional formatting.  For example if you put the above in cell Z1 then the formula in conditional formatting would be:

=C1=$Z$1

[#3 · Accepted solution]

@Darlene1270 

=SMALL(IF((($B$2:$B$22="yes")+($B$2:$B$22="N/A"))*($C$2:$C$22<>0),$C$2:$C$22),1)=C2

With e.g. Excel 2013 you can try this rule for conditional formatting.

[#4]

Thank you! @mtarler 

[#5]

Thank you! this worked perfectly!