Which of the following is /are among the noticeable features of the recommendations of the Thirteenth Finance Commission? 1. A design for the Goods and Services Tax, and a compensation package linked to adherence to the proposed design. 2. A design for the creation of lakhs of jobs in the next ten years in consonance with India's demographic dividend. 3. Devolution of a specified share of central taxes to local bodies as grants. Select the correct answer using the codes given below

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