ELAPE (Extra Levator Abdomino perineal Excision)

Q) What is not true about  extra levator Abdomino Perineal Resection (APE) (AIIMS 2019) 

a) Anal canal dissected from levator

b) Patient  in prone jack knife position

c) Specimen is resected en block with sacrum

d) Entire levator is resected along with mesorectum