SQL Query 2

select Name
     , sum(
    case when A='h' or B='h' then 1 else 0 end
          ) as h
     , sum(
    case when A='k' or B='k' then 1 else 0 end
          ) as k
  from yourtable
group
    by Name

SELECT [Incident Reports].Program, SUM( CASE WHEN ([Incident Reports].[Code (a)] = 'AV') OR ( [Incident Reports].[Code (b)]='AV') THEN 1 ELSE 0 END) AS AV
FROM [Incident Reports]
WHERE ((([Incident Reports].[Date of Incident]) Between #1/1/2002# And #4/30/2003#))
GROUP BY [Incident Reports].Program;

select Program
     , sum( 
         iif([Code (a)]='AV',1,
         iif([Code (b)]='AV',1,0))
          ) as AV
  from [Incident Reports]
 where [Date of Incident]
       between #1/1/2002# And #4/30/2003#
group
    by Program