Find all files and exclude some directories

This may be impossible, however, i’d like to make sure.

I need to identify if some files exist in multiple directories, however, they will exist in a sub directory of these directories. . I can use the following.

pathnames of find files “*.txt” of (descendant folders of folder "c:")

This is good for looking to see if the files exist where they should be, and where they should not be. However, for my end users, i’d only like to show them if files that exist where they should not.

For example I get a return of files existing in
C:\Windows\Options\backup

I’m okay with them being in \backup, i’m not okay with them being in C:\Windows\Options

Is there any way to use the above command but filter out the \backup folder?

I know I can look at just the 1 directory but i’d like to have 1 analysis look at multiple directories instead of making 8 analysis.