Choose the incorrect statement : (A) The potential difference (V) between the two terminals of a cell in a closed circuit is always less than its emf ($\varepsilon$), during discharge of the cell. (B) The internal resistance of a cell decreases with the decrease in temperature of the electrolyte. (C) When current is drawn from the cell then V = $\varepsilon$ - Ir. (D) The graph between potential difference between the two terminals of the cell (V) and the current (I) through it is a straight line with a negative slope.