Concept:Syllogism: Use set relationships to check if conclusions necessarily follow from statements.
Explanation:Statements: All tubes are handles. All cups are handles.
Thus, tubes and cups are both subsets of handles, but no relationship between tubes and cups is given.
Conclusion I: "All cups are tubes" does not follow; cups could be a different subset.
Conclusion II: "Some handles are not cups" does not necessarily follow; it is possible that all handles are cups.
Therefore, neither conclusion follows.
Answer:Option D: if neither I nor II follows.