The correct answer is option 1, which is 97. The Union List is a list of subjects over which only the central government has the authority to make laws in India. It includes subjects like defense, foreign affairs, atomic energy, census, and taxes.

Option 2, 102, is not the correct answer. There are 97 subjects in the Union List, not 102.

Option 3, 82, is not the correct answer. The Union List consists of 97 subjects, not 82.

Option 4, 89, is not the correct answer. The Union List comprises 97 subjects, not 89.

In summary, the number of subjects incorporated in the Union List is 97.