Step 1: Understanding the Concept
Deoxygenated blood reaching the pulmonary capillaries comes from the tissues, so it carries a high \(p\text{CO}_{2}\).
Step 2: Check the statements
The \(p\text{CO}_{2}\) of blood entering the pulmonary capillaries is about \(45\) mm Hg, so the second statement is correct.
Higher \(p\text{CO}_{2}\) and lower pH make \(\text{HbO}_{2}\) release \(\text{O}_{2}\) in the tissues, so the last statement is correct.
Oxyhaemoglobin is a stronger acid than haemoglobin, so it lowers the pH.
Step 3: Find the wrong one
The first statement says the value is \(40\) mm Hg before oxygenation. That does not match \(45\) mm Hg, so it is incorrect.
Final Answer:
The statement giving \(40\) mm Hg for blood before oxygenation is incorrect.
\[ \boxed{\text{(A) }\text{The }p\text{CO}_{2}\text{ of blood in pulmonary capillaries is }40\text{ mm Hg before oxygenation.}} \]