Question no : 175 MM Purchasing Basic Concept

Which of the following is not true ?

I)    Purchase Order text data view in the material master is at the plant level.
II)   The material group field is always at the client level. 
III)  Accounting view is required when creating a purchase order for a material.
IV)  Purchasing view is not necessary when creating a purchase requisition only.
V)   Material basic view is mandatory for purchase order creation.

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