Modifying AD Group Policy Powershell to list unused GPO

I had this question after viewing Powershell to list unused Group Policy Object ?.

Hi,

Can anyone here please assist me in modifying the Powershell script below to add additional testing:

Some of the Group Policy Object is not linked to any OU but it has got Security Filtering with some AD security group and AD user account listed.

$result = @();

$AllGPOs = Get-GPO -All
foreach ($gpo in $AllGPOs)
{
 [xml]$report = Get-GPOReport -Name "$($gpo.DisplayName)" -ReportType Xml
 If ($report.GPO.LinksTo -eq $null -or ($gpo.Computer.DSVersion -eq 0 -and $gpo.User.DSVersion -eq 0))
 {
  # Report and Export to .CSV file
  $temp = "" | Select Name, Status;
  $temp.Name = $gpo.DisplayName;
  $temp.Status = $gpo.GpoStatus;
  $result += $temp;
  
 } 
}
$result | Export-Csv -Path C:\Unused.csv -NoTypeInformation

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So the checking should be Unlinked AD group AND the Security filtering that is empty.

Thanks in advance.