$A + 2Cl^{-} \rightarrow B$
Where $A$ is $PCl_4^+$ and $B$ is $PCl_6^-$.
Which of the following statements is $INCORRECT$:
$(I)$ From $B$ to $A$,the number of $d$-orbitals involved in hybridization increases.
$(II)$ From $A$ to $B$,the percentage of $p$-character in the $P-Cl$ bond increases.
$(III)$ The number of covalent bonds in $A$ and $B$ are the same.
$(IV)$ $B$ is a product of Lewis acid-base interaction,which is associated with super-octet molecules only.

• A
  Only $I, II$ and $III$
• B
  Only $II$ and $III$
• C
  Only $III$ and $IV$
• D
  $I, III$ and $IV$