Guide: macros, WoW, you and more

I’m having trouble finding an answer to this question. When setting your firing speed (ms) for a macro, how do you deal with the WoW world latency?

For example, if someone says they are firing their macro at 100ms, and the latency is 40ms, do you set your AHK, Corsair, Razer software at:

  1. 100ms (ignore the latency),
  2. 140ms (lfiring speed + latency), or
  3. 60ms (difference between latency and desired firing speed, ie 40ms + 60ms = 100ms)

I appreciate any assistance.

Thank you.