In MS Excel (Office 2016), how do I select a column NEXT to the highest value?

For example, I have 3 sets of values

Names	Values
Dog	500
Cat	300
Mouse	350

I want to simply compare the values, and show the "Name" of whichever value is the highest.

I have tried it with a simple IF(A>B;IF(B>C;(IF(C>A);C;A);B;C;B), but the statement fails as soon as the first "False" value is reached.

There MUST be a better way, can someone please help me find it?! :-)