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Lua, 98 bytes function(t)r={}for k,v in pairs(t)do r[v]=0 end for k,v in pairs(t)do r[v]=r[v]+1 end return r end Attempt This Online!
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#1: Initial revision
# [Lua](https://www.lua.org), 98 bytes ``` lua function(t)r={}for k,v in pairs(t)do r[v]=0 end for k,v in pairs(t)do r[v]=r[v]+1 end return r end ``` [Attempt This Online!](https://ato.pxeger.com/run?1=fY5NCsIwEIX3OcVbtphCq7a66UnERbUNBCWVMemmxIu4KaiH8jZO_9CV8JiZzHzhvfvj7IruqZDj5ayKtu-DcuZodW0CG1LeelUTTrKBNrgUmq68LmvQrtnnMSpT4g_Ql0UyUFRZRwbUPyanWxRZ9m0TCdZSYiWRSmQsL6abFzPC680MZoN4TvnLmqfYQxCDis3FGAg_iSgER7qQNjboL-E3RdeN_QM)