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Hi,
Rather than the IF True equaling " ", make it equal to 0. In other words:
=IF(SUM(M7:M23)=0,0,SUM(M7:M23))
Make the same change in the other IF statement, too.
The #VALUE is because in the original formula Excel was being asked to multiply a blank space rather than a number.
Regarding P28 to have a formula for it to be blank when the total is zero. conditional formatting may help, but to be sure, you will have a formula still in the cell, just the format would be, say, white text on a white background rather than a cell devoid of any content whatsoever.
Mike