Pick up the incorrect statement from the following

Q. Pick up the incorrect statement from the following:

A.            No deduction is made for the volume occupied by reinforcement

B.            No deduction is made for the openings upto 0.1 sq.m

C.            No deduction is made for volumes occupied by pipes, not exceeding 100 sq.cm in crosssection

D.            None of these

Answer: None of these