Which of the Statements Below Are INCORRECT for Mass Balance

Which of the statements below are INCORRECT for mass balance and charge balance?
I The mass balance is a statement of the conservation of matter.
II Mass balance is satisfied when the quantity of all species in a solution containing a particular atom (or group of atoms) equals the amount of that atom (or group) reacted.
III The sum of the positive charges in solution equals the sum of the negative charges in solution.
IV The coefficient in front of each species in a charge balance always equals the magnitude of the charge on the counter ion.

A) I,II,III and IV
B) I,III and IV
C) I,II and III
D) I and IV
E) II and III