The following statements are related to the Concept of Poverty in India:

A) The concept of Poverty Line is described in the form of Calories.

B) The concepts of Poverty and Hunger are both the same.

C) Changes have been made in the goods and services in the "Poverty Line Basket".

D) The new methodology has been suggested to cover expenditure on Education and Health.

Which of the above statements are correct as per the Poverty Concept of the Suresh Tendulkar Committee?