Modifiers of the @@TRANCOUNT value

Which of the following is false about @@TRANCOUNT?

50 XP

The COMMIT TRAN|TRANSACTION statement decrements the value of @@TRANCOUNT by 1.
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The COMMIT TRAN|TRANSACTION statement decrements the value of @@TRANCOUNT to 0, except if there is a savepoint.
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The ROLLBACK TRAN|TRANSACTION statement decrements the value of @@TRANCOUNT to 0, except if there is a savepoint.
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The BEGIN TRAN|TRANSACTION statement increments the value of @@TRANCOUNT by 1.
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