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Default minimum and the corresponding value

hi ,
can any help with VBA code for the below case IN EXCEL


A B C
X 3 8
Y 5 10
Z 10 20


I WANT THE MINIMUM OF C-B AND ALSO THE VALUE CORRESPONDING TO THE
MINIMUM
MY OUTPUT SHOULD LOOK LIKE
THE MINIMUM OF B-C IS 5 AND THE VALUES ARE X AND y

 
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