Which of the following points is/are "correct" concerning the 'India Finance Report 2023 released in November 2023?

A) Shaktikanta Das, Governor of the Reserve Bank of India (RBI), released IFR 2023, the 1st flagship publication of the Centre for Advanced Financial Research and Learning.

B) The theme of the report is 'Connecting the Last Mile: Non-Banking Financial Companies in India'.

C) As per the report, a 10% increase in per capita UPI transactions usually leads to a 4.6% rise in fintech lending and 1.5% in lending by commercial banks.

1
Only A 
2
Only C 
3
Both A and B 
4
Both A and C 
5
All A, B & C

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