Which of the following statements are correct?
1. Ability to pay principle of taxation holds that the amount of taxes people pay should relate to their income or wealth
2. The Benefit Principle of taxation states that individuals should be taxed in proportion to the benefit they receive from Government programmes
3. A progressive tax takes a larger share of tax from poor families than it does from rich families
4. Indirect taxes have the advantage of being cheaper and easier to collect Select the correct answer using the code given below :

Options

A. a.1 and 3 only
B. b.2 and 4 only
C. c.1, 2 and 4 only
D. d.1, 2, 3 and 4