In the following MS-EXCEL spreadsheet you are given a list of 100 customers. Column 'A' represents their names, 'B' is for customer category. 'C' for payment category (0 Means discounted price and 1 means full price). 'D' indicates price that customer pay. The example spreadsheet below is not the complete list and simply shown different categories.

	A	B	C	D
1	Customer Name	Customer Category	Payment Category	Price(Rs)
2	Raman	Child	0	0
3	Dinesh	Adult	1	5
4	Jashan	Adult	0	2
:	:	:	:	:
101	Amit	Child	0	0

Statement I: The formula = COUNTIFS (C2 : C101, "0") counts all customers who get discounted price.

Statement II: The formula = COUNTIF (C2  : C101, "=0") Counts all customers who get discounted price.

In the light of the above statements, choose the correct answer from the options given below.