EXCEL: IF statement with AND and NOT with SUMIFS

Please can I have help: I have an IF statement in Excel. In the first Statement I want it to be linked to NET transactions and ALL - $C$6="NET",$C$5="ALL" - this works fine. I next want a statement to say NET transactions but NOT all.

How do I add a rule for the NOT part. The first two IF statements work, the 3rd IF statement is causing errors.

    =IF((AND($C$6="NET",$C$5="ALL")),SUMIFS(DATA!$I:$I,DATA!$A:$A,'Transactions'!$D$8,DATA!$B:$B,'Transactions'!D$9,DATA!$C:$C,'Transactions'!$B11,DATA!$D:$D,'Transactions'!$C11),
IF((AND($C$6="GROSS",$C$5="ALL")),SUMIFS(DATA!$J:$J,DATA!$A:$A,'Transactions'!$D$8,DATA!$B:$B,'Transactions'!D$9,DATA!$C:$C,'Transactions'!$B11,DATA!$D:$D,'Transactions'!$C11)),
IF((AND($C$6="GROSS",NOT($C$5="ALL"))),SUMIFS(DATA!$J:$J,DATA!$A:$A,'Transactions'!$D$8,DATA!$B:$B,'Transactions'!D$9,DATA!$C:$C,'Transactions'!$B11,DATA!$D:$D,'Transactions'!$C11)))