I have searched for this and not found exacly what I need.

I have a dataset of 550 rows * 23 columns of data. What I am looking
to do is create a formula that compares by row the values in each
column and returns the column header/title that has the highest
value.

For example, column A has names and columns C-Y has spend amounts. I
want to identify which category had the highest spend and return that
category name in column B.

I have found how to identify the call value for the MAX and how to
return the column title for each column, but not how to combine the
two.

=MAX(C554:Y554)
returns the highest value of row 554 (24.71%)

=CELL("address",INDEX(C554:Y554,MATCH(MAX(C554:Y55 4),C554:Y554,0)))
returns the cell value of the MAX value ($J$554)

=OFFSET(J554,-552,0)
returns the column title for column J ("ABC")

But when I try to combine the formulas I get an error:
=OFFSET(CELL("address",INDEX(C554:Y554,MATCH(MAX(C 554:Y554),C554:Y554,0))),-552,0)

Any suggestions?