Let us define a statement as the sentence which can be judged to be true or false.
Which of the following is not a statement?
(A) 3+5=7.
(B Kunal is a tall boy.
(C)The sum of the angles of a triangle is 90°.
(D)The angles opposite to equal sides of a triangle are equal.
(B)
It is given in the question as hint that: (A) and (C) are false sentences and (D) is a true sentence.
Then, “Kunal is a tall boy” is not a statement because this sentence is true for someone and it is false for other one. So, it is not a statement.