I have spreadsheet with the following:

F3 = $175

This formula
=SUMPRODUCT(--(C$51:AJ$51=B41),--(C41:AJ410))*F$3

Returns a result whoever has the highest would win $175 but now there might
be a second person involved based on a tie, if there is then the pot should
be split in half between the two people.

Winners names are located in C51: AJ51 & C52 : AJ52

Thanks!