Which statement is incorrect?
(a) Energy is the capacity to do work or to transfer heat.
(b) Kinetic energy is the energy of motion.
(c) Potential energy is the energy that a system possesses by virtue of its position or composition.
(d) A process that absorbs energy from its surroundings is called exothermic.
(e) The Law of Conservation of Energy is another statement of the First Law of Thermodynamics.