What about: sum(iif(isnull([amount]) or [amount] >= 100 ,1,0)) ?
Could you please try the below formula and check if this works.
IF ISNULL[amount] OR [amount]>=100 THEN
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drag the amount measure in filter then atleast 100 and include null
then drag id and amount in rows it will give you the expected result.
yes !!!! thank you so much Gourav !