Well, apparently the file won't upload correctly....I've tried it three times.

Anyway, the only Tag Out values that are wrong are:
Tom (65) - Should have received 15 not 8.
Mike (72) - Should have received 18 not 16.
Jimmy (65) - should have received be 10 not 8.

Alex (65) and Luke (72) are correct. They got the lowest tag out of their respective ties, because they had the lowest starting tag going in.