Excel Rank Duplicates then preferred rank

Hi All,
I'm stumped.
I have a list of values that I would like to rank. E.g Below

Cell Value Preferred Rank
A1 95 1
A2 130 3
A3 103 2
A4 103 4
A5 95 5

What I would like to do is rank the lowest value which is 95 and compare it to a preferred rank listing. As there are two values of 95, I want A1 to show as rank 1 and A5 as rank 2 as it has a lower preferred rank.

Another example:
A1 140 1
A2 130 3
A3 103 2
A4 103 4
A5 95 5

In this case A5 is the lowest value and there are no other duplicates, so this should be ranked as 1. However cell A3 and A4 are duplicates but based on the preferred rank they show as 2 and 4. Therefore the rank order should be A5 = 1, A3 = 2 and A4 = 3.

Confusing as hell . PLease let me know if you need me to elaborate further. Not sure if this can be done, that's why i'm here posting.

Please HELP