Which of the following statements is/are correct?

(A) Correct: crossed Cannizzaro reaction. Neither aldehyde has an $\alpha$-hydrogen; the more reactive formaldehyde is attacked by hydroxide first and acts as the hydride donor, so it is oxidised to formate while benzaldehyde accepts the hydride and is reduced to benzyl alcohol. (B) Incorrect: the haloform reaction cleaves the $\mathrm{C{-}COCH_3}$ bond, so the acid formed is benzoic acid ($\mathrm{PhCOOH}$), not phenylacetic acid. (C) Incorrect: a tertiary halide with a strong base such as ethoxide undergoes mainly E2 elimination to give isobutene; $S_N2$ at a tertiary carbon is not possible. (D) Incorrect: Hofmann degradation removes the carbonyl carbon, so $\mathrm{CH_3CH_2CONH_2}$ gives ethanamine ($\mathrm{CH_3CH_2NH_2}$), one carbon fewer.