The correct options are
A The Union list has 100 subjects.
C The State list initially consisted of 71 subjects.
The Union list has 100 subjects. Only the union legislature can make laws regarding the items on this list. The State list initially consisted of 61 subjects, which include public order in the state, police, prisons, local governments, agriculture, and so on. The state legislatures can only decide on these issues. There is a third list called the Concurrent list, which has 52 subjects including criminal and civil procedures, marriage and divorce, economic and social planning, newspapers, population control, and so on.