Which of the Following Statements Is Not Correct

Which of the following statements is not correct?

A) An advantage of the Earned Income Tax Credit (EITC) is that it targets the working poor better than the minimum wage because it does not benefit teenagers from middle-class families who work summer jobs at the minimum wage.
B) A disadvantage of in-kind transfer programs such as food stamps is that they force recipients to purchase from a restricted set of items which may not include things that the poor need the most such as diapers or cleaning supplies.
C) A disadvantage of minimum wage laws is that they are expensive for state and local governments to fund.
D) Effective minimum wage laws create a surplus of labor.