If 'm' represents magnification of a lens, assume the object to be real. Then, among the following options, the incorrect one is:
a) m is +VE when the image formed by a convex lens is virtual.
b) m is -VE when the image formed by a concave lens is virtual.
c) m is +VE when the image formed by a concave lens is real.
d) 'm' may be positive when the image formed by a convex lens is virtual.