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=LOOKUP(N,(A1:A9="A")*COUNTIF(OFFSET(A1,,,ROW(A1:A9),),"A"),ROW(1:9))

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={VLOOKUP(D9,IF({1,0},COUNTIF(OFFSET(A1,,,ROW(A1:A20),),E9),ROW(1:20)),2,)}

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