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M2=IFERROR(INDIRECT(TEXT(RIGHT(LARGE(IF((D$2:K$9<>"")*(COUNTIF(M$1:M1,D$2:K$9)=0),COUNTIF(D:K,D$2:K$9)/1%%+ROW($2:$9)/1%+COLUMN(D:K)),ROW(A1)),4),"!R0C00"),),"")


N2=IF(M2="","",COUNTIF(D:K,M2))


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