Which of the following is / are correct about various concessions given in the Union Budget for 2008-09? (1) Five years tax holidays for setting up hospitals in Tier II & Tier III regions for providing health care in rural areas. (2) Commodities tax transaction to be introduced. (3) Banking cash transaction tax withdrawn.

• A. (A) Only 1
• B. (B) Only 2
• C. (C) Only 3
• D. (D) Only 2 & 3
• E. (E) All 1, 2 & 3