Khẳng định nào sau đây là sai?

a) \[60,7 + 25,5-38,7\]

\[ = 86,2-38,7\]

\( = 47,5\).

b) \(\frac{{ - 7}}{{16}} + \frac{3}{4}\)\( = \frac{{ - 7}}{{16}} + \frac{{12}}{{16}}\)\( = \frac{5}{{16}}\).

c) \(3,4.\left( { - 23,68} \right) - 3,4.45,12 + \left( { - 31,2} \right).3,4\)

\[ = 3,4.\left[ {\left( { - 23,68} \right) - 45,12 + \left( { - 31,2} \right)} \right]\]

\[ = 3,4.\left[ { - 100} \right]\]

\[ =  - 340\].

d) \(25\%  - 1\frac{1}{2} - {\left( { - \frac{1}{2}} \right)^2} + 0,25:\frac{1}{{12}}\)

\( = \frac{1}{4} - \frac{3}{2} - \frac{1}{4} + \frac{1}{4}.12\)

\( = \left( {\frac{1}{4} - \frac{1}{4}} \right) - \frac{3}{2} + 3\)

\( =  - \frac{3}{2} + \frac{6}{2}\)

\( = \frac{3}{2}\).