Which of the following statements is incorrect?

• A
  $RuBisCO$ action requires $ATP$ and $NADPH$
• B
  $RuBisCO$ is a bifunctional enzyme
• C
  In $C_{4}$ plants,the site of $RuBisCO$ activity is mesophyll cell
• D
  The substrate molecule for $RuBisCO$ activity is a $5$-carbon compound