With reference to capital assets of a government unit, identify the incorrect statement:

I. Public company make key investments even though it may not reduce expenditure

II. Government unit always considers feasibility in the asset that it invests

III. A government unit make significant investments even though it may not generate revenues

IV. A government unit takes up only those capital assets that give a minimum rate of return

a- I and II only

b-I and III only

c-III and IV only

d-II and IV only