Which is not a Recommendation of the Fourteenth Finance Commission?

Which one of the following is not a recommendation of the Fourteenth Finance Commission?
(a) Share of States in Central Divisible Pool is increased from 32 percent to 42 per cent
(b) Area under forest cover is an important variable in distribution of States’ share among States
(c) Fiscal discipline is dropped as a variable in distribution of States share among States
(d) Sector specific grant is recommended as in the previous Finance Commission