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Excel VBA function that returns dynamic arrays returns #VALUE error

I have an excel file with a table in a sheet called Category.
Columns are the months of 2024 and rows are unique Customer IDs.
The table shows if the customers are “New”, “Active” of “Out of Scope” for each month.
I am trying to create on a separate sheet a dynamic list that takes into argument the month, and shows the IDs of the customers that are