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Finding next incremental value in MS Excel

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I have an MS Excel worksheet which is used for recording systems requirements and the requirements are coded with ID as shown in the image below.

I would like the excel to give me the next ID automatically as soon as I input the description. This helps me the hassle of writing the next ID as you may see that some ID are incremental on rows. eg: row 44 & 49.

To explain the image. If a user requirement has an exception, that exception will have its own user requirement. Which is why it becomes tough for me to identify the next ID.

I did try =RIGHT(INDIRECT("J"& ROW() - 1),3) to get the current max based previous row value, however, it was hard for me to get max of the AB column.

If I write the description in row K, it should write the code in the corresponding J column based on the ID's in J & AB column. Same I would like to achieve when I enter a description in AC column, it should get the next code and write it in the corresponding AB column.

I am not really sure if there is any function that can help or do we need macros to perform that.

enter image description here


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