IF..AND Statement Returning Blank

My column data is not showing up. Based on the following issues:

If the value in Cell AX3 = "S" AND the value in Cell AC3 equals the value in Cell G1 then populate Cell BB3 with the value from Cell J1, BUT, if the value in Cell AX3= "H" AND the value in Cell AC3 equals the value in Cell C1, then populate Cell BB3 with the value from Cell J1.

Here's my code:

=IF(AND(AX3="S",AC3=$G$1),$J$1,IF(AND(AX3="H",AC3=$C$1),$J$1,""))

However, the value in the cells in the column that are supposed to show a value keep showing blank.