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. Development of a specified share of central taxes to local bodies as grants. Select the correct answer using the codes given below.

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