Consider the following statements regarding the impact of the new tax regime on different income groups:
 
1. High-income earners with substantial deductions are more likely to benefit from the old tax regime.
 
2. Low-income earners who do not claim many deductions may find the new tax regime less beneficial.
 
Which of the statements given above is/are correct?

1
1 only
2
2 only
3
Both 1 and 2
4
Neither 1 nor 2

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