Should I apply counting in DB or in Code?

I have the following code where I'm trying to get the amount of rows in the same dataset with various matches.

My question is if should I get the count in C# code with a IEnumerable or by querying a IQueryable from database?

Which one is more efficient, multiple database transactions or IEnumerable filtering and count?

public List<Tuple<string, int>> CalismaVeIzinleriHesapla(long personelId, DateTime baslangic, DateTime bitis)
{
    var hesaplamalar = new List<Tuple<string, int>>();
    var puantajList = puantajlar.Where(p => p.PersonelId == personelId && (p.Tarih >= baslangic && p.Tarih <= bitis));

    var haftaTatili = puantajList.Where(p => p.Secenek.Deger == "Ht").Count();
    var resmiTatil = puantajList.Where(p => p.Secenek.Deger == "Rt").Count();
    var yillikIzin = puantajList.Where(p => p.Secenek.Deger == "Yi").Count();
    var odenecekRapor = puantajList.Where(p => p.Secenek.Deger == "R+").Count();
    var dogumIzni = puantajList.Where(p => p.Secenek.Deger == "Di").Count();
    var olumIzni = puantajList.Where(p => p.Secenek.Deger == "Öi").Count();
    var evlilikIzni = puantajList.Where(p => p.Secenek.Deger == "Ei").Count();
    var odenmeyecekRapor = puantajList.Where(p => p.Secenek.Deger == "R-").Count();
    var ucretsizIzin = puantajList.Where(p => p.Secenek.Deger == "Ãœi").Count();
    var devamsizlik = puantajList.Where(p => p.Secenek.Deger == "D").Count(); 

    return hesaplamalar;
}