A manager has a list of items that have been sorted according to an itern ID$.$ Some of them are duplicates. She wants to add a code to the database that assigns a $1$ to the item if it is unique, and if there are duplicates, assigns the number of the duplicate. An example is shown below. The first two items are unique, so the repeat code is $1.$ However, ltem ID $37692$ is listed six times, so the codes are assigned from $1$ to $6,$ and so on$.$ Explain how to assign the correct code using an IF statement.

Click the icon to view the Item ID and Repeat Code data.

In cell B$2$ enter $1,$ and then type a formula into cell B$3,$ followed by dragging the formula down column B until it aligns with the last row in the ltem ID column. Which of the following is the correct formula to type into cell B$3?$

A$.)=(A2,1,B2+1$

B$.=IF(A3A2,B2+1,1)$

C$.)=(A2,B2,1$

D$.=IF(A3A2,1,B2+1)$