Options A and D: Common nouns name things in general. They can be concrete, collective and and abstract.
Abstract nouns name things that cannot be perceived through our senses. They usually include ideas, states of being and activities.
In the sentence, 'lie' refers to 'an intentionally false statement' and is abstract as it cannot be seen or touched. Since 'abstract' is a more specific categorization compared to 'common noun', option D is correct and A is wrong.
Option B: Proper nouns name specific people or things and always begin with a capital letter. Since 'lie' neither names something specific nor begins with a capital 'L', option B is wrong. (Common nouns only begin with a capital letter when it begins a sentence, or when it's a title.)
Option C: Collective nouns refer to groups of similar things or people. 'Lie' does not refer to any group, hence C is wrong.