Usually if you have a repeating pattern in your formula there's an easier way. Try

=IF(INDEX($B$2:$E$2,MATCH(MIN(B31:E31),B31:E31,0))>3,INDEX(N$2:N$10002,MATCH(MID($A31,1,INDEX($B$2:$E$2,MATCH(MIN(B31:E31),B31:E31,0))),INDEX(J$2:M$10002,0,INDEX($B$2:$E$2,MATCH(MIN(B31:E31),B31:E31,0))-3),0)),"ABC")