Which of the following statements is not true about an XBRL instance document?

Question $5$Select one:

a$.$

An instance document includes instruction code as to how the document should be physically arranged and displayed.

b$.$

An instance document uses separate tags for each specific element.

c$.$

An instance document can be used to tag financial and nonfinancial elements.

d$.$

An instance document contains facts about specific financial statement line items.Which of the following statements is not true about an XBRL instance document?

Question $5$Select one:

a$.$

An instance document includes instruction code as to how the document should be physically arranged and displayed.

b$.$

An instance document uses separate tags for each specific element.

c$.$

An instance document can be used to tag financial and nonfinancial elements.

d$.$

An instance document contains facts about specific financial statement line items.