CREATE TABLE table_name_50 (year VARCHAR, player VARCHAR, earnings__$_ VARCHAR)

How many years have a Player of joe durant, and Earnings ($) larger than 396,000?
SELECT COUNT(year) FROM table_name_50 WHERE player = "joe durant" AND earnings__$_ > 396 OFFSET 000
SELECT COUNT("year") FROM "table_name_50" WHERE "earnings__$_" > 396 AND "joe durant" = "player" OFFSET 000