How convert SQL Server Pivot functionality in C# uisng LINQ

Question

I am using SQL Server Pivot which works fine. Here is sample data below which transpose by SQL server pivot function. this is sample data which convert to pivot by SQL server.

+------------+--------------+-----------+--------------+--------+-------------+--------------------+----------+
| RowNumber  |   Section    | LineItem  | DisplayInCSM | Broker | BrokerName  | ItemValue_NoFormat |  Period  |
+------------+--------------+-----------+--------------+--------+-------------+--------------------+----------+
|          1 | Operational  | NG Sales  | NGL          | CR     | Credit Suse |                200 | 2010 FYA |
|          2 | Operational  | NG Sales  | NGL          | GR     | Max 1       |                300 | 2010 FYA |
|          3 | Operational  | NG Sales  | NGL          | PX     | Morgan      |                100 | 2010 FYA |
|          4 | Operational  | NG Sales  | NGL          | WB     | Wells Fargo |                500 | 2010 FYA |
+------------+--------------+-----------+--------------+--------+-------------+--------------------+----------+

This is dynamic sql i used in sql server to represent data in pivot format. here it is.

SET @SQL='SELECT *                                      
FROM                                                                              
(                      
  SELECT RowNumber,CAST(ISNULL(EarningID,0) AS INT) EarningID,    
  Section,    
  LineItem,    
  DisplayInCSM,     
  Type,     
  Broker,    
  BrokerName,     
  ItemValue_NoFormat,     
  TRIM(ISNULL(Period,'''')) Period,hierarchy,                
  from #tmpData1 WHERE TYPE<>''SHEET''                                                                      
) t                                                                              
PIVOT                                                                              
(                                                                              
 MAX(ItemValue_NoFormat)                                                                              
 FOR Broker IN ([5W], [8K], [CL], [DA], [EQ], [FA], [GS], [HM], [HQ], [JY], [KW], [ML], [MS], [MV], [SL], [UA],[WB])                                                                              
) AS P                                                                              
order by hierarchy,PeriodOrder   

Now due to some problem i have to use C# to pivot data which is stored in list. suppose my first sample stored in list now how can i pivot that data by c# LINQ.

How to write the code for my scenario which display broker name horizontally. so please some one give me some hint which help me to start the coding part as a result i can show my data in pivot format where broker name will be shown horizontally. thanks