$1\,M.S.D. = 100\, C.S.D. = 1\, mm $ 
${S}=\alpha^{2} \beta \ln \left[\frac{\mu {kR}}{J \beta^{2}}+3\right]$
Where $\alpha$ and $\beta$ are the constants. $\mu, J, K$ and $R$ are no. of moles, mechanical equivalent of heat, Boltzmann constant and gas constant repectively. [Take ${S}=\frac{{dQ}}{{T}}$ ]
Choose the incorrect option from the following: