Hi jaamba123 and welcome to the forum.
If I have interpreted correctly this does what the instructions state.
It requires two helper columns to establish the year ranges. In sheet 1 enter this in cell C2 (done in the attached). Then fill down and across column D.Then in B2 array enter this formula and fill down. If you aren’t familiar with array-entered formulas array enter means the formula must be committed from edit mode by simultaneously pressing and holding down Ctrl and Shift while hitting Enter.
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