INDEX MATCH SMALL avoid duplicates

Hello, I'm trying to grab context from column A from looking at values in column K but the problem is column K has some duplicate values but column A will have different context. For example

For example column A and K:
A K
ABS 10
SBS 20
CDC 50
SED 50
SDD 40
SOM 60
EEE 70

Column T will pick up the value in column K. Forumla in column T =IF(SMALL(K$1:K$104,ROW(K1))<>0,SMALL(K$1:K$104,ROW(K1)),"")
T
20
40
50
50
60
70

And in column N or any other as an example will pick up A based on column T. As you can see below it's returning CDC twice when it should be SED. Please help?

=IF(T2<>"",INDEX(A$1:K$104,MATCH(SMALL(K$1:K$104,ROW(K1)),K$1:K$104,0),1),"")

N T
SBS 20
SDD 40
CDC 50
CDC 50
SOM 60
#NUM! 70

Thank you so much for responding so quickly Glenn! Sorry to be clear, in column A and K can be quite random places because in column T I need to pick up value in column K from most negative to positive amounts first and would like to pick up the names in column A but because the amounts in column T is the same, it's returning the same name. Please see attached. So basically in N10, I would like to see "SOM" I hope I make sense.

wow that's amazing Glenn! Thank you so much exactly what I needed but I'm so sorry I tried to put the formulas in (still a beginner) and I get #SPILL. Would love to know how you did that

This is wonderful thank you very much Glenn! Works perfectly