Consider the following statementsThe function (S) of the Finance Commission is/are 1. To allow the withdrawal of the money out of the consolidated Fund of India .2. To allocate between the States the shares of proceeds of texes.3. To consider applications for grants -in-aid from States.4. To supervise and report on whether the Union and state governments are levying taxes in accordance with the budgetary provisions.Which of these statements is/are correct ?

• A. Only 1
• B. 2 and 3
• C. 3 and 4
• D. 1,2 and 4