in D2
=LOOKUP(NOT(ISNA(VLOOKUP(B2,A$2:A$30,1,0)))+NOT(ISNA(VLOOKUP(C2,A$2:A$30,1,0)))*2,{0,1,2,3},{"None","B","C","Both"})&" match"
and now

Output indicates whether none, column B, column C or Both match