Which of the following are the reforms introduced in Budget 2017-2018?

1) Presentation of Budget advanced to 1st February to enable the Ministries to operationalise all activities from the commencement of the financial year

2) Merger of Railway Budget with General Budget to bring Railways to the centre stage of Government’s Fiscal Policy

3) Removal of plan and non-plane classification of expenditure to facilitate a holistic view of allocations for Sectors and Ministries

Select the correct answer using the code given below :