Which of the following statement$(s)$ is/are correct regarding the respiratory system of a cockroach?
$(i)$ It consists of a network of trachea that open through $12$ pairs of small holes called spiracles present on the lateral side of the body.
$(ii)$ Thin branching tubes carry oxygen from the air to all the parts.
$(iii)$ The opening of the spiracles is regulated by sphincters.
$(iv)$ Exchange of gases takes place at the tracheoles by diffusion.

• A
  Only $(i)$
• B
  $(i)$,$(ii)$ and $(iii)$
• C
  $(ii)$,$(iii)$ and $(iv)$
• D
  All of these