Consider the following statements regarding irrigation channel crossings:
(A) Culverts are commonly used for channel crossings when the road fill is sufficiently high and the channel bed lies on the field surface on either side.
(B) The inverted siphon is more economical when a channel has to cross a wide depression or where road surface lie close to the field surface.
(C) Flumes are used to carry irrigation water across streams, canals, gullies, ravines or other natural depressions.
(D) It is often not necessary to carry irrigation channels across roads, hill side and natural depressions or drainage ways.
(E) When the siphon crosses a ridge, highway or bund it is called a flume.
Choose the correct answer from the options given below: