Which of the Following Statements Related to Unrelated Debt-Financed Income

Which of the following statements related to unrelated debt-financed income are not correct?

A) Debt-financed income is the gross income generated from debt-financed property by an exempt organization.
B) Debt-financed property does not include property of the exempt organization on which there is acquisition indebtedness, if substantially all the use of the property is for the achievement of the exempt purpose of the exempt organization.
C) Property of an exempt organization will not be treated as debt-financed property unless there is acquisition indebtedness on the property.
D) All of the statements are correct.
E) None of the statements are correct.