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Pick up the incorrect statement from the following?
  • (A)  In the stem of a retaining wall, reinforcement is provided near the earth side
  • (B)  In the toe slab of a retaining wall, reinforcement is provided at the bottom of the slab
  • (C)  In the heel slab of a retaining wall, reinforcement is provided at the top of the slab
  • (D)  None of these