According to AASB's Interpretation 1031, How Many of These Statements $\bullet$

According to AASB's Interpretation 1031, how many of these statements relating to the treatment of GST in the statement of cash flows are true?
$\bullet$ All GST outlays and GST collections are regarded as effecting operating activities.
$\bullet$ Cash flows from operating activities are reported at gross amounts inclusive of GST.
$\bullet$ Cash flows from investing activities are shown net of GST, with GST on investing activities included as part of operating activities.

A) 0
B) 1
C) 2
D) 3