A manager has a list of items that have been sorted according to an item ID$.$ Some of them are duplicatesShe 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 duplicateAn example is shown below. The first two items are unique, so the repeat code is $1.$ HoweverItem ID $37705$ is listed six times, so the codes are assigned from $1$ to $6,$ and so onExplain how to assign the correct code using an IF statement