Two offers in the attached:
1. In Sheet1 cell E1, a formula (lambda).
Also derivation of the lambda formula in cell E7 This cell is not needed, only there for information. See Defined names.
2. In sheet Sheet1 PQ, a Power Query solution. Should the data in the source columns A & B change, the result table at cell D1 will need refreshing by right-clicking anywhere in that results table and choosing Refresh.
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