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=IF(COUNTIF(C$1:C2,C2)>COUNTIF(A:A,C2),"",INDIRECT("b"&SMALL(IF(($A$2:$A$1000=C2)*ROW($A$2:$A$1000)=0,9^9,ROW($A$2:$A$1000)),COUNTIF(C$1:C2,C2))))

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