Help with breaking ties

Okay....here's my problem.

Tag_Assignment.xlsx

Here we have a list of players. At the start of play each player turns in a tag with a number on it and it gets recorded. After the round is over and the scores are recorded, they get re-assigned a new tag based on how they finished. (lowest score gets the lowest tag). I've made a small spreadsheet (attached) to show I'm currently trying to do it. I've used the rank function to rank the scores, as well as the tags, and then use index/match to pair the lowest score to the lowest tag and output the result. (Score Rank and Tag Rank columns would eventually be hidden as there's no need to see them once worksheet is functioning correctly.)

The problem are ties. Ties are supposed to be broken by the lowest starting tag that the player had at the start of play. I've manually put what the corrected results should be on the right under the heading "Ties corrected".

Any ideas on how to accomplish this? Also, I can't use macros or array formulas since I need to be able export this to Numbers for use on an iPad/iPhone.

Thanks in advance!