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Which of the following statements is incorrect regarding a minor?

A)  A minor is a person who has not attained the gas of 18

B)  Minor does not have legal capacity to enter into a contract

C)  A current account in the name of minor can be opened when guardian of the minor operates this account

D)  A minor's account should never be allowed to be overdrawn

E)  In the event of death of a minor, the money will be payable to the guardian