SELECT
[TotalCount],
[ExcessCount],
([TotalCount] - [ExcessCount]) [DistinctsCount]
FROM
(
SELECT SUM([TotalCount]) AS [TotalCount]
FROM
(
SELECT COUNT(*) AS [TotalCount]
FROM [Contacts]
WHERE [Email] IS NOT NULL
GROUP BY [Email]
HAVING COUNT(*) > 1
) tt1
) t1,
(
SELECT
SUM([ExcessCount]) AS [ExcessCount]
FROM
(
SELECT COUNT(*) - 1 AS [ExcessCount]
FROM [Contacts]
WHERE [Email] IS NOT NULL
GROUP BY [Email]
HAVING COUNT(*) > 1
) tt2
) t2