Consider the following statements regarding heat engines and refrigerators: 1. The thermal efficiency of a Carnot heat engine can theoretically reach 100% if the temperature of the cold reservoir (sink) is absolute zero. 2. The Coefficient of Performance (COP) of a refrigerator can never exceed 1. 3. A heat pump is thermodynamically identical to a refrigerator, but its primary objective is to deliver heat to a warm space rather than remove heat from a cold space. Which of the statements given above are correct?

Options:

• A: 1 and 2 only
• B: 1 and 3 only
• C: 2 and 3 only
• D: 1, 2 and 3

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