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F4=IF(COUNTIF($B:$B,$E4)>=COLUMN(A1),OFFSET($B$1,MATCH($E4,$B$3:$B$20,)+COLUMN(A1),1),"")
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{=IF($E4="","",INDEX($C:$C,SMALL(IF($B$2:$B$20=--$E4,ROW(2:20),4^8),COLUMN(A$1)))&"")}
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