Find the part of the sentence that contains an error:
What renders the draft legislation particularly contentious is not its proposed realignment of fiscal powers per se, (1)/ but that it presumes, without empirical substantiation, (2)/ a fiscal equivalence among states whose developmental baselines are (3)/incommensurable by any normative metric. (4)
A(1)
B(2)
C(3)
D(4)
