Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) A joint operator contributing assets other than cash cannot transfer the asset at fair value to the joint operation and recognise a full profit on the transaction.
B) Where an operator contributes a non-current asset to a joint operation, the value of the contribution is the asset's historical cost.
C) If a joint operator supplies management services to the joint operation, it cannot earn a profit on supplying services to itself.
D) Where an operator contributes a non-current asset to a joint operation, the value of the contribution is effectively the non-current asset's fair value.