let
    Source = Excel.CurrentWorkbook(){[Name="Таблица1"]}[Content],    
    Grouped = Table.Group(Source, {"Опцион"}, {{"_", each 
                  let 
                      Table = Table.FillDown(_,{"Опцион"}),
                      Columns = Table.ColumnNames(Table ),
                      Collapsed = Table.FromColumns(List.Transform(Table.ToColumns(Table ),each {_}),Columns),
                      Expanded = List.Accumulate(Columns,Collapsed,(a,b)=>Table.ExpandListColumn(a,b))
                  in 
                      Expanded
              }},0,(a,b)=>if b[Опцион]<>null then 1 else 0),
    Result = Table.Combine(Grouped[_])    
in
    Result