Excel 2019 data validation list valid formula

I am trying to create a formula for a drop down list based on a conditional format, where only the cells in G column will be shown if in the column before (the F one) in the same row the cell has some predefined value.

When running the formula on a cell and if i press F9 it will the following result

={"Doc";"Doc";"Doc";"rec 3";"Doc";"Doc";"Doc";"Doc";"Doc";"rec 9";"rec 10";"rec 11";"rec 12"}

However when i place such formula in the Data Validation under the option list it will show only the first result.
The Idea is to create such dropdown with the use of a direct approach and not with the use of third cells where i will have the place the result on them.

This is the formula

=OFFSET(F1,IF( ((F2:F14=K4))*ROW(F2:F14) = 0, 0,( ((F2:F14=K4))*ROW(F2:F14))-1),1)

I have try as well placing the INDIRECT formula on it but it gives an error… Not sure what else i can do…

Thanks in advance