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Option Explicit
Sub TEST()
Dim Brr, Y, i&, b#
'¡ô«Å§iÅܼÆ
Set Y = CreateObject("Scripting.Dictionary")
'¡ô¥OYÅܼƬO ¦r¨å
Brr = Range([B1], Cells(Rows.Count, 1).End(3))
'¡ô¥OBrrÅܼƬO ¤Gºû°}¦C,¥HÀx¦s®æ­È±a¤J
For i = 1 To UBound(Brr)
'¡ô³]¶¶°j°é!
   b = Abs(50 - Brr(i, 2))
   '¡ô¥ObÅܼƬO 50´î Brr²Ä2Äæ°}¦C­È«á,Abs()Âର¥¿­È
   Y(b) = Trim(Y(b) & " " & Brr(i, 1) & "(" & Brr(i, 2) & ")")
   '¡ô¥O¥HbÅܼƷíkey,item¬O¦Û¨­³s±µBrr°}¦C²Ä1.2Äæ°}¦C­È
Next
MsgBox Y(Application.Min(Y.KEYS))
'¡ô¥O¸õ¥X´£¥Üµ¡ Åã¥Ü: ¥HY¦r¨å¸Ì³Ì¤pªºkey­È¦^¶Çªºitem­È
Set Y = Nothing: Erase Brr
'¡ô¥OÄÀ©ñÅܼÆ
End Sub
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