Consider the following statements:
$I$. All isotopes of an element have the same number of neutrons.
$II$. Only one isotope of an element can be stable and non-radioactive.
$III$. All elements have isotopes.
$IV$. All isotopes of carbon can form chemical compounds with oxygen-$16$.
Choose the correct option regarding an isotope.

• A
  Statements $III$ and $IV$ are correct
• B
  Statements $II, III$ and $IV$ are correct
• C
  Statements $I, II$ and $III$ are correct
• D
  Statements $I, III$ and $IV$ are correct