Condition format one measure using another

I have two measure 'Sum of INCIDENT_COUNT' and 'Average', I am trying to condition format one based on another and also would like to display a like emoji

The context is to compair the value You and Average. You display the sum of incident for an employee and average shows the average no of incident. Both the measure are displayed in card visual in the report. For instance, the above visual should be displaying 4 in red color with a like emoji.