Question no : 148 SD Organizational Structure

In SAP SD, Which of the following organizational assignments are in-correct ?

I)     Distribution Channels are assigned to Company codes.
II)    Sales Organizations are assigned to Company codes.
III)   Division are assigned to the Company codes.
IV)   A Distribution Channel is optional for Sales Area definition.
V)    A Distirbution Channel can be assigned to several Sales Organizations.

A)     I, II, III, IV
B)     I, III
C)     III, IV
D)     I, III, IV
E)     III, IV, V
.