Identify the correct statement regarding entropy.
(a) at absolute zero temperature, entropy of a perfectly crystalline substance is +ve.
(b) at absolute zero temperature, entropy of a perfectly crystalline substance is taken to be zero
(c) at absolute zero temperature, entropy of all crystalline substances in taken to be 0 .
(d) at $0^{\circ} \mathrm{C}$, entropy of a perfectly crystalline substance is taken to be 0 .