- Statement (A) is true, as the maximum shear stress in a rectangular section occurs at the neutral axis.
- Statement (B) is true; shear stress varies parabolically across a beam's section.
- Statement (C) is correct, since shear deformations in beams are typically much smaller than bending deformations.
- Statement (D) is also true; the shear centre is the point where an applied shear force causes no twisting, and it is also referred to as the centre of moment.