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In addition to that what RudiC wrote, the order of a for (variable in array) loop is not defined. Instead, you could try this:
awk '
BEGIN {
FS = OFS= "\t"
}
{
...

Please use code tags for data as well! In above, the TABS in the data are lost.

Your braces are misplaced. Try moving the one before for (i in b) just behind it.