Lookup Column Header

[Sweetypie]

Small scale Worksheet attached

I'd like to report/show the column head for any cell in a worksheet.
I am reporting the Max value and Min for a list of totals in a row..e.g A7,B7,C7
I want to show in an adjacent cell the heading under which this entries fall.

Example. In cell E2 I have the function =Max (A7:C7) and in E3 I have the func for the Min.
I want to report the heading (state) under which the minimum and maximum totals fall. The cells in green in the grid are what I want to show. I know the Lookup function is probably involved just cannot figure how.