What Statement(s)are Unnecessary in the Following Pseudocode $\mathrm { COUNT } = 0$

Multiple Choice

What statement(s) are unnecessary in the following pseudocode?
$\mathrm { COUNT } = 0$
SUM $= 0$
Read VALUE
DOWHILE VALUE $> 0$
SUM $=$ SUM + VALUE
COUNT $=$ COUNT + 1
Read VALUE
ENDDO
Write SUM

A) COUNT = 0 and COUNT = COUNT + 1
B) SUM = 0 and SUM = SUM + VALUE
C) The first Read VALUE
D) The second Read VALUE