Consider the following statements regarding the Supreme Court's recent ruling on child pornography under the POCSO Act:

1. Viewing, possessing, and not reporting child pornographic content is punishable under Section 15 of the POCSO Act.

2. The Supreme Court emphasized that even the intent to share or distribute such content can be inferred if it is not deleted or reported.

3. The law only applies if the accused has physical possession of the material at the time of the FIR.

How many of the above statements are correct?