Excel 2007

I have data that looks like the following

A B C
Row 1 INTC MSFT IBM
Row 2 $1500 $2400 $1850

I need to write a formula that finds the maximum value in row 2, and
returns the corresponding value in row 1. The MAX() function will
return $2400, but I can't figure out how to get my formula to return
"MSFT" which is what I really need.

Any help will be greatly appreciated!

--Tom