Given below are two statements $:$
Statement $(I) :$ In octahedral complexes,when $\Delta_{o} < P$ high spin complexes are formed. When $\Delta_{o} > P$ low spin complexes are formed.
Statement $(II) :$ In tetrahedral complexes because of $\Delta_{t} < P$,low spin complexes are rarely formed.
In the light of the above statements,choose the most appropriate answer from the options given below $:$

• A
  Statement $I$ is correct but Statement $II$ is incorrect.
• B
  Both Statement $I$ and Statement $II$ are incorrect.
• C
  Statement $I$ is incorrect but Statement $II$ is correct.
• D
  Both Statement $I$ and Statement $II$ are correct.