Answer
The incorrect choice for calculate the number of is option (d) .
i.e

Reason
As given
You were billed $17.60 for water usage at a rate of $0.55 per gallon.
The number of gallons of water is represented by g.
Than the equation becomes
0.55 × g = 17.60

g = 32
Therefore 32gallons of water is used .
Thus Option (d) is incorrect between all the options.