If you notice,
$input_file = Get-Content "C:\Users\testing.ini"
just gets the content as a string. It outputs that as simply
[Participant] Kids=1000 Adult=200 [Gender] Female=100 Male=200
I'd suggest you look at using
Script Get-IniContent[
^]
Which kinda looks like what you were trying to do but Im going to guess, you got an error saying something like "is not a cmdlet" or whatever the error is.
You'll probably need to look at this script also.
Script Out-IniFile[
^]