West holds both the ♥Q and ♣Q.
The deductions start with West’s opening lead. His low spade means that East holds at least one top spade; if West held ♠K Q, the spade led would have been an honor. Apply similar reasoning to diamonds. If West held the ♦A K, would he have preferred to lead away from his spade honor? Of course not, so East holds a high diamond. Counting HCP, we’ve learned that West has either the ♠K or ♠Q, and either the ♦A J or ♦K J. With a maximum of 8 HCP in the pointed suits (spades and diamonds), he is a huge favorite to hold both round-suit queens to justify his opening bid.
Win the♠A in case East’s honor is singleton — you don’t want to risk a later spade ruff. Lead a low heart to your ace and run the ♥J if
West doesn’t cover. Finish the trumps if they are 3–1 and finesse clubs through West. On dummy’s fourth club, you discard a loser and claim.