Here are 2 method you can try:
1. Separate label classes
You can use 2 separate label classes - one for the lot number with the point callout and another for the Acres without a callout. Don't check on Never remove (place overlapping) so your labels don't overlap like in your example. As long as there's room, both labels will place inside the polygon near one-another, though not necessarily stacked directly on top of one-another. The arrangement of the labels inside the polygons will depend on the shape of each polygon along with any other label placement properties you have configured.
2. Single label class with Composite callout
If the Lot number and Area labels must be combined in one label, you could use a Composite callout using the PART text formatting tags. Here's an example of how that would look, including your interest in changing the color of the Lot number to blue:
Label expression:
Function FindLabel ( [LOT], [AREA] )
Dim label
Dim lotLabel
Dim color
color = "red='0' green='0' blue='0'"
If [LOT] > 103 Then
color = "red='0' green='0' blue='255'"
End If
lotLabel = "<CLR " & color & ">" & [LOT] & "</CLR>"
label = "<PART position='middle'>" & lotLabel & "</PART>"
label = label & "<PART position='bottom'>" & [AREA] & "</PART>"
FindLabel = label
End Function
Composite callout properties:
Result: