SUMIFS in VBA With Multiple String Criteria

I have a Sub I am writing that has a SUMIFS statement included in it. I am wanting the sum if to sum a certain column (yearRange.Offset(0,i+3)) when yearRange matches gEvent Value and yearRange.Offset(0, 2) matches gEvent.Offset(0,2) Value. I have tried googling the issue, and checked the MSDN website (which was not very descriptive) and cannot get the function to work. The only possible idea I have is that criteria I am using are Strings rather than Integers. So gEvent.Value may be "ABCD" and gEvent.Offset(0,2) may be "DEFG".

When I try to run the code it is breaking here:

itemPY = Application.WorksheetFunction.SumIfs(yearRange.Offset(0, i + 3), yearRange.Value, "=" & gEvent.Value & """, yearRange.Offset(0, 2), " = " &  gEvent.Offset(0, 2).Value & """)

And the error I am receiving is: Run-time error '424': Object required

Here is the sub in it's complete form:

Sub CombineData()

Dim eventSheet As Worksheet
Dim yearSheet As Worksheet
Dim yearRange As Range
Dim eventRange As Range
Dim gYear As Range
Dim gEvent As Range
Dim i As Integer
Dim itemCount As Integer
Dim itemPY As Integer

Set eventSheet = ThisWorkbook.Sheets("previousEvent")
Set yearSheet = ThisWorkbook.Sheets("previous12")
Set eventRange = eventSheet.Range("A3", eventSheet.Range("A3").End(xlDown))
Set yearRange = yearSheet.Range("A4", yearSheet.Range("A4").End(xlDown))


    For Each gEvent In eventRange

        i = 0

        gEvent.Offset(0, 16).Value = gEvent.Value
        gEvent.Offset(0, 17).Value = gEvent.Offset(0, 1).Value
        gEvent.Offset(0, 18).Value = gEvent.Offset(0, 2).Value


        itemCount = Application.WorksheetFunction.CountIf(yearRange, gEvent.Value)

        For i = 0 To 11

            itemPY = Application.WorksheetFunction.SumIfs(yearRange.Offset(0, i + 3), yearRange.Value, "=" & gEvent.Value & """, yearRange.Offset(0, 2), " = " &  gEvent.Offset(0, 2).Value & """)

            gEvent.Offset(0, 19 + i).Value = itemPY / Item

         Next i

    Next gEvent


End Sub

Any help I could get would be great.

No need for all that quoting:

itemPY = Application.WorksheetFunction.SumIfs(yearRange.Offset(0, i + 3), _
                   yearRange,  gEvent.Value, _
                   yearRange.Offset(0, 2), gEvent.Offset(0, 2).Value)