Find out the statements which are not true.
$A$. Resonating structure with more number of covalent bonds and lesser charge separation are more stable.
$B$. In electromeric effect, an unsaturated system shows $+E$ effect with nucleophile and $-E$ effect with electrophile.
$C$. Inductive effect is responsible for high melting point, boiling point and dipole moment of polar compounds.
$D$. The greater the number of alkyl groups attached to the doubly bonded carbon atoms, higher is the heat of hydrogenation.
$E$. Stability of carbanion increases with the increase in $s$-character of the carbon carrying the negative charge.
Choose the correct answer from the options given below.

• A
  $A, D$ & $E$ only
• B
  $B, D$ & $E$ only
• C
  $A, C$ & $D$ only
• D
  $B$ & $D$ only