Explanation :

A. Static variables are not reverted during a rollback: This is true. When a rollback occurs in Apex, DML operations and field changes are reverted, but static variables retain their values because they are tied to the Apex transaction and not subject to the rollback of database changes.

B. Reference to savepoints can cross trigger invocations: This is false. Savepoints are limited to a single transaction. They cannot persist or be referenced across multiple trigger invocations or transactions.

C. Savepoints are not limited by DML statement governor limits: This is false. Although savepoints do not count against DML statement limits themselves, the DML statements used to create or rollback to a savepoint still count against the governor limits.

D. You can roll back to any savepoint variable created in any order: This is false. You must roll back to the most recent savepoint that was created within the same transaction. Trying to roll back to an earlier savepoint after rolling back to a later one is not allowed....