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Display output is columns based on filter criteria

I am trying to display data is columns/subcolumns based on certain filter criteria using case when statement but not getting required output.

data:

based on my current case statement, here is how my output looks:

I want to display the following format, bonus if I can get the subtotal/totals:

I also need Subtotals, and Grandtotals, but these need to be calculated separately.
SubTotal: 7 SubTotal: 3 Grand Total: 10

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Answer

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