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Default using two functions in the same cell

OK here's the problem. Asignment in school due tomorrow. I have to use the
MIN function to find the lowest expense in a row of three cells (B38 C38 and
D38). No problem thee =MIN(B38:D38). But I have to embed that function
within the LOOKUP function in order to find the matching column label (Year 1
Year 2 and Year 3) which are in cells B32 C32 and D32. I have to print
"minimum expense year" under the the appropriate cell with the lowest
expense. The cells immediately below the three cells with the expense
numbers are B39 C39 and D39. I can't seem to get this right. Any
suggestions would be appreciated! Brian
 
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