Which of the following is INCORRECT？A．The new agency will start work at the beginning of n

Which of the following is INCORRECT？

A．The new agency will start work at the beginning of next year.

B．Four existing UN bodies will be unified.

C．There are strong disputes over this decision.

D．The new agency will mainly aim at western and some developing countries.

请帮忙给出正确答案和分析，谢谢！