Concept:
The dehydration of alcohols in the presence of an acid catalyst typically proceeds via an $\text{E}1$ mechanism involving the formation of a carbocation intermediate. The rate-determining step is the generation of this carbocation, meaning the relative ease of dehydration depends directly on carbocation stability:
\[
\text{Stability order: Tertiary } (3^\circ) > \text{Secondary } (2^\circ) > \text{Primary } (1^\circ)
\]
Step 1: Evaluate Statement (A).
Because tertiary carbocations are highly stabilized by hyperconjugation and inductive effect inputs, tertiary alcohols dehydrate under extremely mild acidic conditions. Primary alcohols require much harsher conditions. Therefore, the actual ease of dehydration follows the order: $\text{Tertiary} > \text{Secondary} > \text{Primary}$. This makes statement (A) incorrect, and thus the correct answer to this question.
Step 2: Verify why the other options are correct statements.
• Statement (C) is a valid chemical fact: The electron-withdrawing nitro group ($-\text{NO}_2$, $-I/-M$) stabilizes the phenoxide conjugate base, increasing acidity. The electron-donating methyl group ($-\text{CH}_3$, $+I$) destabilizes it, decreasing acidity.
• Statement (D) is a valid structural fact: The cyclic configurations for $\text{C}_4\text{H}_7\text{OH}$ include cyclobutanol, 1-methylcyclopropanol, 2-methylcyclopropanol, and cyclopropylmethanol.