Pick up the incorrect statement from the following:

Pick up the incorrect statement from the following:

(A) In the stem of a retaining wall, reinforcement is provided near the earth side

(B) In the toe slab of a retaining wall, reinforcement is provided at the bottom of the slab

(C) In the heel slab of a retaining wall, reinforcement is provided at the top of the slab

(D) None of these

The correct Answer Is
(D) None of these