Step 1:
Ac Sandhi occurs due to combination of vowels.
Step 2:
Upendra, Tavaiva, and Rājeśaḥ are formed through vowel combinations.
Step 3:
Tanme is an example of consonantal sandhi rather than vowel sandhi.
Step 4:
Thus, the correct set is:
\[
A,\; B,\; D,\; E
\]
Hence, the correct answer is:
\[
\boxed{\text{(3) A, B, D, E Only}}
\]