Which is incorrect among the following statements about the "masking effect"?

A、Low-pitched sounds have a significant masking effect on high-pitched sounds;

B、The closer the frequencies of the sound and the masked sound are, the greater the masking effect will be;

C、High-pitched sounds have only a small masking effect on low-pitched sounds;

D、Increasing the sound pressure level of masking sound is helpful to reduce the masking effect