Which of the following are regarded as capital receipts of capital budget?1. Market borrowings2. Borrowing by government from RBI3. Loans from foreign governments4. Small savings5. Provident fundsSelect the correct answer using the codes given below:

• A. 1 and 3 only
• B. 1, 4 and 5 only
• C. 1, 2 and 3 only
• D. 1, 2, 3, 4 and 5