Formula:
=IF(ABS(SMALL($J$1:$J$44,COUNTIF($J$1:$J$44,"<="&$J$45)+1)-$J$45)<=ABS(LARGE($J$1:$J$44,COUNTIF($J$1:$J$44,">="&$J$45)+1)-J45),SMALL($J$1:$J$44,COUNTIF($J$1:$J$44,"<="&$J$45)+1),"")
will give first above average if it is closest to the average or as close as the first below the average otherwise blank
Formula:
=IF(ABS(SMALL($J$1:$J$44,COUNTIF($J$1:$J$44,"<="&$J$45)+1)-$J$45)>=ABS(LARGE($J$1:$J$44,COUNTIF($J$1:$J$44,">="&$J$45)+1)-$J$45),LARGE($J$1:$J$44,COUNTIF($J$1:$J$44,">="&$J$45)+1),"")
will give lowest closest to average if it is nearest or equal in difference to the one above the average else blank
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