Попробуйте
select tab.amount2 , CountUsed , CountUnUsed from
(select Amount as amount2, Count(Amount) as CountUsed from tblGiftCards
where Account_Fkey is not null
group by Amount
) tab,
(select Amount as amount2, Count(Amount) as CountUnUsed from tblGiftCards
where Account_Fkey is null
group by Amount
)tab2
where tab.amount2 = tab2.amount2