I have previously asked a similar question, but with fewer requirements.
I am trying to return the Task Name associated with the lowest number in a helper column that is >0.
With some help from L@123, I was able to get close, I think, except the following code returns a zero, and there are no zeros in CHILDREN([Task Name]$22):
=INDEX(MIN(COLLECT(CHILDREN([Task Name]$22), CHILDREN([Helper]$22), >0)), 1)
Your help and instruction is greatly appreciated.