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use Modern::Perl;
use Data::Dumper;

...
AB1\tA{Daniel Wright}\sA{Jack Smith}\sB{Jane Goodwin}
QW1\tA{Samantha Patton}\sC{Timothy Eeckles}
AR2\tA{Jane Goodwin}

$VAR1 = {
          'Jane Goodwin' => 2,
          'Daniel Wright' => 1,
...
          'Jack Smith' => 1,
          'Samantha Patton' => 1
        };