Identify the incorrect statement/s.
$I$. Kinetin is a derivative of adenine which is a pyrimidine.
$II$. The technique of decapitation is widely used in tea plantations.
$III$. Ethylene is a gaseous plant hormone.
$IV$. Use of $GA$ hastens the malting process in brewing industry.
$V$. $ABA$ is a growth promoter.

• A
  $I, II, III, IV$
• B
  Only $III$
• C
  $II, III, IV$
• D
  $I$ and $V$