Which of the following statements regarding incidents is NOT true?

Which of the following statements regarding incidents is NOT true?
A. Incidents should be tracked from discovery and classification to correction and confirmation of the solution.
B. The discrepancies between actual and expected outcomes needs to be logged as incidents.
C. Since incidents are the discrepancies between actual and expected outcomes they cannot be raised during development.
D. Incidents may be raised during development, review, testing or use of a software product.

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