Which of the following statements are not true?(i) The Election Commission of India has created a Special Election Expenditure Monitoring Division in the Commission.(ii) The accounts of political parties are audited annually.(iii) Paid news in connection with elections is an electoral offence.(iv) Videography of the poll proceedings inside the polling stations is permissible.Select the correct answer from the codes given below:Codes:

• A. (i), (iii) and (iv)
• B. (ii), (iii) and (iv)
• C. (i) and (iii)
• D. (ii) and (iii)