Consider the statement in regard "Special Assistance to States for Capital Expenditure".
1. The Finance Ministry has approved Rs 9,879.61 crore worth capital expenditure proposals of 27 states.
2. All states, except Tamil Nadu, have availed benefits of ‘Special Assistance to States for Capital Expenditure.
Select the correct answer by using the code mentioned below.

A

Only 1

B

Only 2

C

Both 1 and 2

D

Neither 1 and 2