Consider the following observations of Sixth Pay Commission regarding performance related pay:(i) It should be made a part of the budget.(ii) It should be given out of organisational savings generated due to increased efficiency.(iii) It should be budget neutral.(iv) A special'head' should be created in the budget.Select the correct answer by using codes given below:Codes :

• A. (i) and (ii)
• B. (ii) and (iii)
• C. (i), (ii) and (iii)
• D. (i), (ii), (iii) and (iv)