Which of the following is/are included in the capital budget of the Government of India?

1. Expenditure on acquisition of the assets like roads, buildings, machinery etc.
2. Loans received from foreign governments
3. Loans and advances granted to the states and Union Territories

Select the correct answer using the code given below:

a) 1 only

b) 2 and 3 only

c) 1 and 3 only

d) 1, 2 and 3