I need to assign tasks to people that have not done the task in the last year. There are about 4,000 tasks, and seven people. I've been manually comparing who has performed these tasks but am hoping that there is a way for Excel or the Google Sheet to look at the task and assign it to someone that has not performed it. The tasks will accumulate quarterly, so next quarter there will be a few hundred added. Any ideas?

Example: Task #1 has been completed by Joe, Sally, and Sarah. It can be assigned to Mary, Jane, Sue, or Tom.