Tie breaker logic if two options both meet the criteria (MAX)

In the sample workbook, I would like the result to be the selection that is used the most. If there is a tie, use the tied selection that is closest to the Start.

In scenario 1, a simple MAX can be used to find the selection with the highest COUNTIF.

In scenario 2, there is a tie. The first option in the list of options is returned. However, I would like the selection that is closest to the START cell to be the result.

This way, no matter how the data is entered, the result is always:
1. The selection that is used most
2. The selection (that is tied) which is used FIRST/closest to START.

Thanks

How about

Formula:

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These work, thanks.

You're welcome & thanks for the feedback.