Which of the Following Statements Regarding Free Energy, Work, and Efficiency

Which of the following statements regarding free energy, work, and efficiency is NOT correct?

A) The thermal energy released during combustion reactions can be completely converted into useful work.
B) The enthalpy change associated with a chemical reaction can theoretically be divided into the energy available to do useful work and the energy that spreads out.
C) In the free energy equation, the T $\Delta$ S term equals the P-V work done by the system.
D) For a nonspontaneous reaction to occur, work must be done on the reaction system.
E) Maximum efficiency requires that a reaction occur infinitely slowly and reversibly.