Which one of the following statements is not true?

The internal energy change when a system goes from state A to B is 40 kJ/mole. If the system goes from A to B by a reversible path and returns to state A by an irreversible path what would be the net change in internal energy?

In an irreversible process taking place at constant T and P and in which only pressure-volume work is being done, the change in Gibbs free energy (dG) and change in entropy (dS), satisfy the criteria :

The enthalpy change for a reaction does not depend upon :