How do I change a table with 2 columns where I have repeating values in both columns into a matrix?

RMF40 

As variant that could be Power Query

let
    Source = Excel.CurrentWorkbook(){[Name="Students"]}[Content],
    GroupNames = Table.Group(
        Source, {"Name"},
        {
            {"Subject", each List.Sort( [Subject] )}
        }),
    SubjectNames = List.Transform(
        {1..List.Max( Table.TransformColumns(
            GroupNames,
            {"Subject", (q) => List.Count(q)} )[Subject] )},
            (e) => "Subject " & Character.FromNumber(e+64)
        ),
    ExtractSubjects = Table.TransformColumns(
        GroupNames,
        {"Subject", each Text.Combine(List.Transform(_, Text.From), ","), type text}
    ),
    SplitSubjects = Table.SplitColumn(
        ExtractSubjects,
        "Subject",
        Splitter.SplitTextByDelimiter(",", QuoteStyle.Csv), SubjectNames)
in
    SplitSubjects

Please check attached.