Step 1: Understanding the Concept:
Milk contains lipases.
Different species have different lipases.
Step 2: Key Formula or Approach:
No specific formula.
Need to know the lipase content in milk.
Step 3: Detailed Explanation:
Cow milk contains lipoprotein lipase, not bile salt stimulated lipase.
Breast milk contains bile salt stimulated lipase.
This lipase is helpful in infant nutrition.
Thus, Statement I is false, but Statement II is true.
Step 4: Final Answer:
Statement I is false but Statement II is true.
Hence, the correct option is (D).
\bigskip