Which of the Following Statements Is Not True

Which of the following statements is not true?

A) Some observers have argued that American industry and the American economy as a whole will be strengthened by sending activities to workers in India or other foreign nations that have comparative advantages in areas such as labor costs.
B) India, with relatively few resources but a large population, should have a comparative advantage in the production of goods or services that require large amounts of expensive labor.
C) India may have a comparative advantage over some other developing countries because about 350 million of its people are able to read English, and 100 million of those also understand spoken English and can communicate in English sentences.
D) The sophistication and skill levels required for jobs outsourced to India are rising rapidly, driven by the abundance of qualified and low-cost workers in India.
E) An estimated 1.6 million U.S. individual and corporate tax returns are prepared annually in India.