B
That's about it, a competent person reading the test results would expect that scenario.
Correct, and in actual fact if the Measured Zs recorded on the SOTR was equal to the recorded Ze plus the recorded R1 + R2 then a competent person checking your results would be very suspicious of your R1 + R2 readings. He would probably suspect that they weren't resistance readings at all. ;0)
Lol, but do remember that in accordance with Guidance Note 3, calculation of Zs from Ze+(R1+R2) is acceptable