d) Contractual obligations cannot be assigned.

This statement is not entirely accurate. While it's true that some contractual obligations cannot be assigned due to the nature of the contract or specific terms within the contract, many contractual obligations can indeed be assigned.

Here are the steps to understand this:

1. Understand the concept of Contractual Obligations: These are duties that a party is legally responsible for in a contract. They vary depending on the specifics of the contract and can include things like payment obligations, providing a service, or delivering goods.

2. Understand the concept of Assignment: Assignment in contract law is a process where a party to the contract (the assignor) transfers their rights or benefits to another party (the assignee).

3. Understand the limitations: Not all contractual obligations can be assigned. For example, if a contract involves personal services or if the contract expressly prohibits assignment, then the obligations cannot be assigned.

4. Understand the process: If a contractual obligation can be assigned, the assignor usually needs to notify the other original party to the contract and obtain their consent.

So, while there are situations where contractual obligations cannot be assigned, it's not accurate to say that contractual obligations cannot be assigned as a blanket rule.