CREATE TABLE table_26980 ("Season" TEXT, "Premier Division" TEXT, "Division One" TEXT, "Division Two" TEXT, "Division Three" TEXT, "Division Four" TEXT, "Division Five" TEXT)

When racing epsom is in division two how many seasons are there?
SELECT COUNT("Season") FROM table_26980 WHERE "Division Two" = 'Racing Epsom'
SELECT COUNT("Season") FROM "table_26980" WHERE "Division Two" = 'Racing Epsom'