An entity uses an estimation process to determine physical inventory on hand. The engagement team has determined that management's estimation process is appropriate. What should be done with those items at the inventory count?

Review managements count instructions for the process and re-perform the count in accordance with their process and calculation.

Ignore the items that utilize estimation as the ICA would have checked the controls over the estimation process.

Review the count sheet and take what management's count staff have written down as your own test count.

Ignore the items that use an estimation process and count something else.