conditional format equal function

[Kurashi]

I am trying to use a conditional format to highlight cells that are pulled
from multiple tabs using the = function.

Tab 1 (Dots 1-20), Tab 2 (Squares 21-60)
Column A - Item number
Column B - Current Names
Column E - Previous Names

Tab 3 (Results)
Column A - All Item numbers 1-60 from both Tabs (Duplicates included and
needed)
Column B - Names pulled from both Tabs and columns B & E (Have duplicates -
must keep)

I need to highlight or change font of only Column B current names in Tab 3

1 Joe (Highlight)
1 Bob
1
1 Barb
2
2 Bob (Highlight)
2 Barb
2
3 Barb (Highlight)
3
3
3