Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) If an asset is scrapped as worthless before it is fully depreciated its carrying amount represents an expense on disposal.
B) An amount paid to remove an asset that is scrapped before it is fully depreciated is an addition to the expense recorded on its disposal.
C) When an asset is scrapped during the year an entry should be made to record depreciation expense for the portion of the year before scrapping.
D) If an asset is scrapped as worthless before it is fully depreciated its original cost represents an expense on disposal.