You can use this formula to get the results you're looking for (it works in MS-Excel-2007 at least):
=IFERROR(SMALL(IF($A$2:$A$5="Option_A",ROW($A$2:$A$5)-1),ROWS($B$1:B1)),"")
Use Ctrl+Shift+Enter to use it, instead of pressing only Enter after entering the formula.
IF($A$2:$A$5="Option_A",ROW($A$2:$A$5)-1)
gives the row number of the cells matching Option_A
.
SMALL
then take the smallest row in the first cell, the second smallest in the second cell, etc.
IFERROR
is used to put blanks if ever there are no more Option_A
, instead of outputting errors.