Does anyone have any suggestions on how to determine the value from a list?

There is a list of number on row 1
226 [A1], 230 [B1], 233 [C1], 238 [D1], ...

There is a number on row 2
228 [A2]

I would like to determine which max number on the list have the minimum
difference with the number 228 [A2]. In this case, the number having minimum
difference with 228 [A2] are 226 [A1] and 230 [B1], because both number have
the same difference 2.
228 - 226 = 2
230 - 228 = 2
then I prefer to select the max number 230 between 226 and 230, and return
this value in cell C1
Does anyone have any suggestions on how to do it in excel?
Thank in advance for any suggestions
Eric