Which of the Following Statements About the Use of Milk

Which of the following statements about the use of milk and cream in baking is incorrect?

A) Cream is often used as a liquid in doughs and batters.
B) Buttermilk is an effective leavening agent when combined with baking soda.
C) Dry milk is convenient, inexpensive, and can often be simply mixed with the dry ingredients.
D) If you use whole milk in a formula, you must calculate its fat content as part of the shortening.