How to categorize table columns by table results and return header as results

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enter image description hereI would like to create a table that uses data from another, where the results become the column headers (static) and returns the headers from table 1. As there will be duplicate results in table 1, it must somehow show both values associates with column A. I apologize if I am not asking this correctly. It is one of those things that seems like it should be simple but isn’t. Thank you

I have tried multiple INDEX and MATCH functions but haven’t gotten it quite right

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