Which One of the Following Statements Is INCORRECT

Which one of the following statements is INCORRECT?

A) Energy is neither created nor destroyed in chemical reactions.
B) Kinetic energy is the energy that results from an object's position.
C) Exothermic processes transfer heat from the system into the surroundings.
D) Increasing the thermal energy of a gas increases the motion of its atoms.
E) Energy is the capacity to do work.