Seperate Categories to Diffrent Columns

I am using this code to export images to diffrent column. It works for images. I want to print categories and subcategories in different columns by making some improvements. I’m making a mistake somewhere but I couldn’t figure it out. Can you help me?

add_filter('wp_all_export_csv_rows', 'wp_all_export_csv_rows', 10, 3);

function wp_all_export_csv_rows( $articles, $options, $export_id ) {
        if ( $export_id == '40' ) { // change to your export ID
            foreach( $articles as $key => $article ) {
                if ( array_key_exists( 'ID', $article ) ) {
                    $i = 1;
                    $product = wc_get_product( $article['ID'] );
                          $m_category = get_terms( ['taxonomy' => 'product_cat'] );
                       if ( ! empty( $m_category ) ) {
       // use $m_category->parent to check if it's a parent category or sub-category.
       $articles[ $key ]['Category '] = $m_category->name; //category name from category object
                                 }
                    if ( ! empty( $product ) ) {
    
                        $featured_img = wp_get_attachment_url( $product->get_image_id() );
    
                        if ( ! empty( $featured_img ) ) {
                            $articles[ $key ]['Image ' . $i] = $featured_img;
                        }
    
                        $other_imgs = $product->get_gallery_image_ids();
    
                        if ( ! empty( $other_imgs ) ) {
                            foreach ( $other_imgs as $id ) {
                                $i++;
                                $img = wp_get_attachment_url( $id );
                                $articles[ $key ]['Image ' . $i] = $img;
                            }
                        }
  
                            }
                        }
                    }
                }    
var_dump($m_category);
        return $articles; // Return the array of records to export
	
    }
    add_filter('wp_all_export_csv_rows', 'wp_all_export_csv_rows', 10, 3);