<tr data-item-id="<%= item_row.id %>">
  <td><%= item_row.item_category && link_to(item_row.item_category&.name, item_category_path(item_row.item_category), class: 'text-blue-500') %></td>
  <td><%= item_row.name %></td>
  <td><%= item_row.distribution_quantity %></td>
  <td><%= item_row.base_item.name %></td>
  <td class="numeric"><%= dollar_value(item_row.value_in_cents) %></td>
  <td class="text-right">
    <%= view_button_to item_path(item_row) %>
    <%= edit_button_to edit_item_path(item_row) %>
    <% if item_row.kit.blank? %>
      <%= delete_button_to item_path(item_row), { confirm: confirm_delete_msg(item_row.name) } if item_row.active %>
     <% end %>
    <%= restore_button_to restore_item_path(item_row), { confirm: confirm_restore_msg(item_row.name) } unless item_row.active %>
  </td>
</tr>

<tr data-item-id="<%= item_row.id %>">
  <td><%= item_row.item_category && link_to(item_row.item_category&.name, item_category_path(item_row.item_category), class: 'text-blue-500') %></td>
  <td><%= item_row.name %></td>
  <td><%= item_row.distribution_quantity %></td>
  <td class="numeric"><%= dollar_value(item_row.value_in_cents) %></td>
  <td class="text-right">
    <%= view_button_to item_path(item_row) %>
    <%= edit_button_to edit_item_path(item_row) %>
    <% if item_row.kit.blank? %>
      <%= delete_button_to item_path(item_row), { confirm: confirm_delete_msg(item_row.name) } if item_row.active %>
     <% end %>
    <%= restore_button_to restore_item_path(item_row), { confirm: confirm_restore_msg(item_row.name) } unless item_row.active %>
  </td>
</tr>

Remove BaseItem column value as we had removed the header
Remove BaseItem column value as we had removed the header
