- Statement (A) is true because the maximum shear stress in a rectangular section occurs at the neutral axis.
- Statement (B) is true because shear stress varies parabolically across the section of a beam.
- Statement (C) is correct as shear deformations are typically much smaller than bending deformations in beams.
- Statement (D) is also true because the shear centre is the point where the applied shear force does not cause any twisting, and it is also called the centre of moment.