Hi,
My not be a perfect solution but gets most of what you want
=DROP(REDUCE("",TOCOL(DROP(REDUCE("",UNIQUE(C2:C14),LAMBDA(a,i,VSTACK(a,i&":"&TOROW(FILTER($A$2:$A$6,COUNTIFS($D$2:$D$14,$A$2:$A$6,$C$2:$C$14,i)=0,""))))),1),3),LAMBDA(a,i,VSTACK(a,TEXTSPLIT(i,":")))),1)
Hope this helps.