$$\rm A$$: $$1+0+8=9$$, 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 $$\rm B$$. 
Which of the following statements in incorrect? 

  $$108$$ is a multiple of $$3$$ and $$9$$ 
  $$100$$ is a multiple of $$10$$, but it is not a multiple of $$5$$ 
  $$164$$ is a multiple of $$4$$ 
  $$132$$ is a multiple of $$6$$ 