select Opportunity__r.Country_of_Ownership__c,CALENDAR_MONTH(Transaction_Allocation__c.Close_Date__c)themonth,
  CALENDAR_YEAR(Transaction_Allocation__c.Close_Date__c)theyear, COUNT_DISTINCT(Opportunity__r.Id) The_Count, sum(Opportunity__r.Ask_Amount__c) amount

from Transaction_Allocation__c

where 
(Transaction_Allocation__c.Close_Date__c  > 2022-03-31 AND Transaction_Allocation__c.Close_Date__c  < NEXT_N_DAYS:1) 
AND
(Transaction_Allocation__c.Stage__c IN ('Posted','Refunded','Failed','Refund','Reversal')
AND
((
Opportunity__r.RecordTypeId IN ('012w00000006jGy')
 AND
Opportunity__r.Date_Recurring_Donation_Established__c  > 2022-03-31
 
)
OR
(Opportunity__r.RecordTypeId IN ('0122X000000ie1A') 
AND
Opportunity__r.Direct_Regular_Donor_Start_of_FY__c = False))
 
AND
Transaction_Allocation__c.GL_Code__c IN ('50030','50090')
)
 

Group by 
Opportunity__r.Country_of_Ownership__c,CALENDAR_MONTH(Transaction_Allocation__c.Close_Date__c),
  CALENDAR_YEAR(Transaction_Allocation__c.Close_Date__c)