Which of the following classifications is being implemented for public expenditure since 1987 - 1988 ? (a) Civil Expenditure and Defence Expenditure.(b) Plan Expenditure and Non plan Expenditure.(c) Grants and Nongrants Expenditure.(d) Revenue and Capital Expenditure.Select correct alternatives given above :

• A. (a) and (b)
• B. (b) only
• C. (b) and (c)
• D. (d) only