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