Power Query return list of values that occur x number of times

[Dicken]

Hi,
is there a way to replicate excel formula which returns values that occur twice.

  =INDEX( Table1[Item], MATCH( TRUE, COUNTIF($J$4:J4,Table1[Item])+(COUNTIF(Table1[Item],Table1[Item]))=2,0))

I have used the following to get values that occur 1 time and + 1 time ;

let
    Source = Excel.CurrentWorkbook(){[Name="Table1"]}[Content],
    Item = ( Source[Item] ),
    dlist = List.Distinct(  Item ),
    dupe = List.Difference( Item,  dlist),
    Once = List.RemoveMatchingItems( Item,  dupe)
in
    Once

For a table I've got ;

   Table.SelectRows(Custom1, each 
                                               List.Count( Table.SelectRows( Custom1, (A)=> A[Item] = [Item] ) [Item] ) = 2  )

so could something similar be done for a list ? I have attached the above

Richard.