Consider the following statements about fiscal management. 1. The Union government will give 50 year interest free loans to states which are to be spent on capital expenditure within 2023-24. 2. Fiscal Deficit of 3.5% of GSDP is allowed for states (in which 0.5% is tied to power sector reforms). 3. Targeted fiscal deficit to be below 4.5% by 2024-25. Which of the above statements are incorrect as per budget 2023-24?