A manager has a list of items that have been sorted according to an item 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, Item iD 37700 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 B2 enter 1 , and then type a formula into cell B3, followed by dragging the formula down column B untili it aligns i with the last row in the item ID columin . Which of the following is the correct formula to type into cell B3? A. =IF(A3=A2,B2,1) B. =IF(A3=A2,1,B2+1) C. =IF(A3