Microsoft Excel for Mac version 16.16.5

In this spreadsheet I have conditional formatting set in columns M & N. These columns are set IF column K is over 250, then it divides column K in 1/2. Also, in column M it will add column I in addition to the 1/2 amount.

On rows where this doesn’t exit, it still adds column I and I can’t figure out How to have column M show 0 rather than 4 as shown in the example below.

Is it possible to get M to show 0 on the second row in this case?example of rows/columns