Need to transpose the vertical data to horizontal format, but few cells in Vertical format can have more than 2 or 3 sub categories in Excel VBA

Before

After

i wrote the code, but the next items is starting from just below the 1st used cell. i need it to start where the first entered item list ends.

Sub transposevbaaaa()

Sheets("Sheet1").Range("B1:B90").Copy



With Sheets("sheet2")
    .Cells(.Rows.Count, 1).End(xlUp).Offset(1).PasteSpecial Transpose:=True

End With

End Sub