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Part $1$

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$$ unique, so the repeat code is $1.$ However, Item ID $37698$ is listed six$$ times, so the codes are assigned from $1$ to$6,$ and so on$.$ Explain how to assign the correct code using an IF statement.

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Part $1$

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

A$.$

$=$IF$($A$3<>$A$2,1,$B$2+1)$

B$.$

$=$IF$($A$3<>$A$2,$B$2+1,1)$

C$.$

$=$IF$($A$3=$A$2,1,$B$2+1)$

D$.$

$=$IF$($A$3=$A$2,$B$2,1)$