Aggregate help

I am trying to count the total number of units for a given part number
that have a Priority rating of 1. Based upon some research, this is
what I came up with for my query. Access says that I have invalid
bracketing in the Select Distinct statement. The only brackets I
inserted were to delimit the table's field names. Access did the rest.
Also, Access created the second AS bracket group - [%$##@[EMAIL PROTECTED]
 I barking up the right tree or is my query statement way off base?
I am not sure where to put the WHERE clause and I don't understand the
bracketing error Access is giving.

Query Statement:
SELECT COUNT(*) AS ["Planned ****ps"] FROM [SELECT DISTINCT [Part No
2540] FROM RMAs WHERE [Priority] =1] AS [%$##@[EMAIL PROTECTED]
 GROUP BY [Part
No 2540];

Thanks in advance.

Troy Lee