You could try something like this:
recordsEpP.Where(row=> !string.IsNullOrEmpty(row.Column20) &&                 
                       !string.IsNullOrEmpty(row.Column14) &&
                        string.IsNullOrEmpty(row.Column8)
         ).Select(row => new ReportDto{
            Status = "P",
            ContractNumber = row.ContractNumber,
            Count = 1
         }).ToList();
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solved How to re-write this linq from query syntax to method syntax? [closed]