Which one of the following statement is correct: 

Abetment is defined under Section 107 of the Indian Penal Code and means intentionally aiding, instigating, or encouraging someone to commit an offence. The person who abets the commission of an offence is also guilty of that offence. Abetment is a complete offence because the abettor's liability for the offence arises as soon as the abetment is complete. In other words, the abetment itself is a criminal act, and the abettor is guilty of the offence as soon as the abetment is complete, regardless of whether the person who was instigated or aided in committing the offence actually goes on to commit the offence or not. For example, if A instigates B to commit murder, and B does not commit the murder, A is still guilty of abetment of murder, which is a complete offence. Similarly, if B commits the murder, both A and B are guilty of murder.