The 15th finance commission has used ‘’income distance’ as criteria for horizontal devolution of the divisible pool of taxes. What is ‘income distance’?

A. Difference between per capita GSDP (Gross State Domestic Product) of a state and the per capita (Gross Domestic Product) GDP of India.
B. Difference between per capita GSDP (Gross State Domestic Product) of a state and the per capita GSDP of the state having the highest GSDP per capita.
C. Difference between per capita GSDP (Gross State Domestic Product) of a state and the per capita GSDP of the state having the lowest GSDP per capita.
D. None of the above