Count Distinct without data on table?

[GG_AM93]

Hello,

My case is very simple. How do I count the amount of times that X has Y without having it on my table?

Example:

My database is:
 

Client	Item	Price
X	A	10
X	B	5
X	C	1
Y	A	10
Y	D	3

I want my final outcome to be:

Client	# Items above $4
X	2
Y	1

Thank you very much!