I think the only way to solve this is to have a help column.
I named it Category has Car. That uses the formula, that will have TRUE or FALSE as result
Then you can create a pivot table with the helper column as filter set to TRUE
and Catecory in the row area and cost in the values area
(see attached file)
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since you use Microsoft 365 I also added a bonus answer using the new dynamic array functions and parameters.
I used the Unique() and Filter funtions to spill all categories with a Car
and I used a SUMIFS. this function will spill based on found results because I added the # after the cellreference to ($H19#)
If you add a line that has category Used and type car you will see that the category and sumamount is added below Sold instantly.
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