States have been allowed to take loans directly from abroad for infrastructure projects. Which fact is true in this regard?

• A. In such cases, the concerned state government will provide a guarantee for the loan and a counter-guarantee will be given by the center on it, that is, if the state government defaults, it will be compensated by the central government.
• B. A state government can borrow to the extent that its fiscal deficit does not exceed three percent of its state GDP.
• C. The Fourteenth Finance Commission has given a concession of 0.5 percent to the states with strict conditions.
• D. All of the above