Which of the followings is correct about deduction available in respect of contribution to various provident funds in case of salaried employees? (A) Employer's contribution to recognised provident fund is exempted upto 12% of salary.(B) Employer's contribution to unrecognised provident fund is exempted from tax.(C) Employer does not contribute to Public Provident Fund.(D) Deduction under Section 80 C is available for employer's contribution in unrecognized provident fund. Choose the correct answer from the options given below:

• A. (A), (B), (C) only
• B. (A), (B), (D) only
• C. (B), (C), (D) only
• D. (A), (C), (D) only