the first year required courses that you will take for your new program will count, whereas the ones you took previously would be null/useless. they'd be considered "extra courses" and won't count towards your new program/degree. in order to fill your electives, you'll need to take courses from 2nd year and above in order for them to count for your new program because you have exceeded the limit by taking them in your previous program. but i believe your previous courses (required and elective) will still count towards your GPA though. i think.
Edited: for clarity.
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