If I were you, I would be just as lazy as I am and do this:
1) Edit the header on file A manually.
2) Write this script:
script.sed
Code:
s/Unviersity/University\tA/
s/High School/High School\tB/
s/Post Graduate/Post Graduate\tC/
3) Then run:
Code:
sed -f script.sed fileA.txt > result.txt
Not clever, but does the job. You just may have to run the resulting file through a formatting tool, to fix the size of each column.
Note that I fixed the misspelling on 'University' for you.