Arrange the introduction of the following criteria in the horizontal devolution formula of the Finance Commissions in chronological order of their first-time introduction: 1. Forest Cover / Forest and Ecology 2. Demographic Performance (to reward fertility control) 3. Income Distance 4. Tax Effort Select the correct answer using the codes given below:

Options:

• A: 4-3-2-1
• B: 3-1-4-2
• C: 3-4-1-2
• D: 1-3-4-2

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