Return column header by comparing multiple row values conditions

I have only used basic formulas in excel, and after reviewing many posts on this site I can't seem to figure out how to generate the output I am looking for. I understand the logic but I have no idea how to get the desired result. I apologize if my reasoning is not technical. I plan on deleting a team in column A or B based on game results. Then I have wins calculated in row 24.

I am trying to have D26 generate the column header (name) in row 2 of the winner for our weekly college pickem.

D26 basis
1. max value row 24.
2. If more than 1 cell in row 24 equals to max. Look at value in C22 to L22 and compare to remaining team in cell to A22 or B22. If more than one column is still equal continue to total point to determine tie breaker.
3. look and compare difference between B23 and C23 to L23 and return column header of lowest difference. If more than one column is still equal return all names and they can split the weekly payout.


I apologize if this not conventional reasoning but I only use simple functions but I am trying to learn more about functions, and how to utilize excel.