Step 1: Understanding types of soil water.
Soil water exists in different forms such as gravitational, capillary, hygroscopic, and combined water.
Step 2: Availability to plants.
Only capillary water is available to plants. Hygroscopic and combined water are held too tightly to be absorbed by plant roots.
Step 3: Analysis of options.
(A) Correct statement.
(B) Incorrect — hygroscopic and combined water are not available to plants.
(C) Correct statement.
(D) Correct statement.
Step 4: Conclusion.
The incorrect statement is option (B).