❔ ✅ may someone help me to rewrite this in linq?

var map = new Dictionary<string, List<NotificationModel>>();         
                                                                     
foreach (var notification in confirmedNotifications)               
{                                                                    
    var to = notification.To                                         
        .Except(new HashSet<string> { currentOperator.Name })      
        .ToList();                                                   
                                                                     
    if (!to.Any()) continue;                                       
                                                                     
    foreach (var user in to)                                       
    {                                                                
        if (map.ContainsKey(user))                                   
            map[user].Add(notification);                             
        else                                                         
            map[user] = new List<NotificationModel> { notification };
    }                                                                
}    

var test = confirmedNotifications                                 
    .Where(notification => notification.To                    
        .Except(new HashSet<string> { currentOperator.Name })
        .Any());