Some statements are given with regard to entropy. The incorrect statements are
A) The absolute entropy of substances cannot be determined
B) In standard state entropy of elements is always positive
C) The entropy of universe always decreases
D) In a spontaneous process, for isolated system, the entropy of a system increases

Absolute entropy is the total entropy possesed when a pure substance is heated from absolute zero to a given temperature. It is equal to difference between sum total of all entropies of products and sum total of all entropies of reactants.

for a reaction: n₁A(g)+n₂B_(g)$\to$n₃X_(g)+n₄Y_(g)

$∆{\mathrm{S}}^{°}=({\mathrm{n}}_3∆{\mathrm{S}}_{{\mathrm{X}}_{\left(\mathrm{g}\right)}}^{°}+{\mathrm{n}}_4∆{\mathrm{S}}_{{\mathrm{Y}}_{\left(\mathrm{g}\right)}}^{°})-({\mathrm{n}}_1∆{\mathrm{S}}_{{\mathrm{A}}_{\left(\mathrm{g}\right)}}^{°}+{\mathrm{n}}_2∆{\mathrm{S}}_{{\mathrm{B}}_{\left(\mathrm{g}\right)}}^{°})$

where n₁,n₂,n₃,and n₄ are stoichimetric coefficients in balanced equation

The entropy of universe is increasing.