Choose the incorrect statement from the following:
$S1:$ The efficiency of a heat engine can be $1$,but the coefficient of performance of a refrigerator can never be infinity.
$S2:$ The first law of thermodynamics is basically the principle of conservation of energy.
$S3:$ The second law of thermodynamics does not allow several phenomena consistent with the first law.
$S4:$ $A$ process,whose only result is to transfer heat from a colder to a hotter object,is impossible.

• A
  $S1$
• B
  $S2$
• C
  $S3$
• D
  $S4$