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Which of the following are the voluntary provisions of the 73rd Constitutional Amendment Act, 1992?

1.I. Providing reservation for backward classes
2.II. Setting up a State Finance Commission
3.III. Making the Panchayats autonomous bodies
4.IV. Giving the Panchayats financial powers in relation to taxes, fees, etc.
AI and II
BI, II and IV
CI, II and III
DI, III and IV
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