Formula required for distribution with multiple filters - IF or Vlookup or Index

Hello All,

I have set of data, wherein would I like to distribute to Given names (Column E) equally. However, it has to filter individual item of Value(B column) and item of Source (Column C). Example: I chose 100 K from column B first and then CEM from Column C, there are 62 items and those should be distributed equally to given names in Column E and any blank cell in Column C should be ignored.

Please do the needful.

Regards,
Dinesh