Table:
0
A
B
C
D
E
1
State
Seats (ACs)
Date of Counting
Incumbent
Election Winner
2
Tripura
60
Friday, 7 Mar 2008
CPI(M)
CPI(M)
3
Meghalaya
60
Friday, 7 Mar 2008
INC
MPA *1
4
Nagaland
60
Saturday, 8 March 2008
DAN
DAN *2
5
Karnataka
240
Sunday, 25 May 2008
INC
BJP
6
Chhattisgarh
90
Monday, 08 Dec 2008
BJP
BJP
7
Madhya Pradesh
230
Monday, 8 December 2008
BJP
BJP
8
Delhi
70
Monday, 8 December 2008
INC
INC
9
Mizoram
40
Monday, 08 Dec 2008
MNF
INC
10
Rajasthan
200
Monday, 8 December 2008
BJP
INC
11
Jammu and Kashmir
87
Sunday, 28 December 2008
PDP + INC
NC + INC

Questions and formulas:
Question: What is the smallest number of seats with INC as an election winner and BJP incumbent?
Formula: MIN(FILTER(B1, (E1="inc")*(D1="bjp")))
Formula2: MIN(FILTER(B2:B11, (E2:E11="inc")*(D2:D11="bjp")))
Level: easy
Question: Who was the election winner with a BJP incumbent in Chhattisgarh?
Formula: UNIQUE(CHOOSECOLS(FILTER(A1:E1,(D1="bjp")*(A1="chhattisgarh")),5))
Formula2: UNIQUE(CHOOSECOLS(FILTER(A2:E11,(D2:D11="bjp")*(A2:A11="chhattisgarh")),5))
Level: medium
Question: When was the date of counting with less than 87 seats, INC as incumbent and INC as election winner?
Formula: LET(query1,LET(query1,FILTER(A1:E1,(D1="inc")*(E1="inc")),SUMMARIZE(CHOOSECOLS(query1,3),SUMX(CHOOSECOLS(query1,2)))),FILTER(query1,CHOOSECOLS(query1,2)<87))
Formula2: LET(query1,LET(query1,FILTER(A2:E11,(D2:D11="inc")*(E2:E11="inc")),SUMMARIZE(CHOOSECOLS(query1,3),SUMX(CHOOSECOLS(query1,2)))),FILTER(query1,CHOOSECOLS(query1,2)<87))
Level: hard