The excitation of auditory hair cells by the displacement of stereocilia has been explained in the following proposed statements :

(A)    The gradual increased height of stereocilia is required for the transduction process.
(B)    The changes of membrane potential of auditory hair cells are proportional to the direction and magnitude of the displacement of stereocilia.
(C)    The higher concentration of K+ in endolymph and higher concentration of Na+ in perilymph are not required for the excitation of hair cells.
(D)    The mechanically sensitive cation channels on the top of stereocilia are not adapted to maintain displacement of stereocilia.
 Select the combination with INCORRECT statements from the following options :