Which of the following statements about the agrarian structure of the Gupta period are true?

(i) In the first half of the Gupta period, the king or the state claimed theoretical ownership of the land, though in practice the peasants had ownership rights. 

(ii) The Poona Copper Plate of Prabhavatigupta provides us sufficient evidence for land survey during the Gupta period. 

(iii) An officer called Pustapala was in charge of land revenue collection at the district level.

(iv) The Gupta inscriptions from Bengal and Bihar authorise the grantees to make a further gift of their lands to others.

(v) The Gupta land grants in central India and western India give not only fiscal rights but also rights of judicial administration to the recipients.

Select the answer from the codes given below: