The following description of each content in the calculation formula of the maximum line rate frame rate (N=Ratc/((L+7+1+M) x8)), which is wrong?

The following description of each content in the calculation formula of the maximum line rate frame rate (N=Ratc/((L+7+1+M) x8)), which is wrong?
A . L is based on the standard Ethernet frame length, the minimum is 64Bytes
B . M is the frame gap, the minimum IFG (minimum frame gap) is 8Bytes
C . Rate represents the line rate of the physical layer. If the device port is FE, then Rate=100Mbit/s
D . The "8" outside the brackets means 1 Byte contains 8 Bits

Answer: B