Pick up the incorrect statement from the following. The intensity of horizontal shear stress at the elemental part of a beam section, is directly proportional to__________________?

Pick up the incorrect statement from the following. The intensity of horizontal shear stress at the elemental part of a beam section, is directly proportional to__________________?

A. Shear force
B. Area of the section
C. Distance of the C.G. of the area from its neutral axis
D. Moment of the beam section about its neutral axis