Dynamic Row selection based on MATCH

I am trying to amend a formula so that one of the ranges dynamically changes based on a match. My starting formula is:

=COUNTIFS($B$4:$BY$4,B$31,$B5:$BY5,">"&VLOOKUP(B$31,Allowance,2,0))

I need to change $B5:$BY5 to dynamically change the row number using a match formula =MATCH(A32,$A$5:$A$25,0)+4.

I have tried to build an indirect, but it keeps giving me #REF.

=INDIRECT("A"&(MATCH($A32,$A$5:$A$25,0)+4)&":"&":D"&(MATCH($A32,$A$5:$A$25,0)+4),TRUE)

I have also tried to simply dynamically change the row number as below:

="$B"&MATCH(C4,A1:A7,0)&":"&"$BY"&MATCH(C4,A1:A7,0)

But again, it doesn't work.