Which of the following statements in incorrect? 
Overseas Competition->Knowledge Point->Number Theory Modules->Factors and Multiples->Common Factors and Common Multiples
$$\rm A$$: $$1+0+8=9$$, it is a multiple of $$3$$ and $$9$$;  $$\rm B$$: $$100$$ ends with $$0$$, thus it is a multiple of $$10$$ and $$5$$;  $$\rm C$$: $$164$$ ends with $$64$$, and $$64$$ is a multiple of $$4$$, thus $$164$$ is also a multiple of $$4$$;  $$\rm D$$: $$132$$ is a multiple of $$2$$ and $$3$$, thus it is a multiple of $$6$$.  So we choose $$\rm B$$. 