use count instead of sum :
select
[Line of Business],
count([Tracking ID]) as [Total # Subtitles],
count(distinct [Tracking ID1]) as [Total # Titles],
COUNT(case when [Date] < DATEADD(DAY, -60, '1/5/2021') then 1 else NULL end) as [# Subtitles No Action Yet over 60 days],
COUNT(distinct CASE when [Date] < DATEADD(DAY, -60, '1/5/2021') THEN [Tracking ID1] ELSE NULL END) AS [# Titles No Action Yet over 60 days]
from table
where
[Status] like '%active%'
group by [Line of Business]
order by [Line of Business]
与恶龙缠斗过久,自身亦成为恶龙;凝视深渊过久,深渊将回以凝视…