Scam e-mail

[#1]

I use Mailwasher to let me see what e-mails are waiting for me before I move them into my In Tray, and I have one waiting that is an obvious scan. It states:-
"Good day, Please I really need you to stand as my Guardian. I am Ms Qattara Nora 20yrs old the only daughter to my late Daddy. I needed your help to be my guardian in the management my inheritance from my late Daddy.
My late Daddy left the sum of $8.5 million u.s dollars in one of the finical
house for me before he died. I want you to stand as my guardian and appointed beneficiary and the fund will be transfer into your account in your country. I will offer you 25% of the total amount for helping me to transfer the fund into your account.
I am waiting for your urgently reply so that i will give you more details and information and how you will help me. Thanks and God bless you and your family.
Thanks,
Ms Nora Q."
My questions are should I report this, and who to?

[#2]

No point in reporting it - All too common and should just be ignored

[#3]

As above - straight in the bin and a mental note to look out for them in the future.
I used to get at least one of these a day.

[#4]

Do what I do, if you need to use a spam proof email address to sign up to stuff, use a Hotmail or Gmail account.

[#5]

In addition to what picbits and pwatson have said I would also report it to spamcop.net as they will take it up with the ISP involved.