Final answer:
The incorrect statement about the aggregate function in R is that it won't allow for aggregation over more than one variable at a time, which is not true as it can perform such operations similar to Excel's Pivot Tables.
Step-by-step explanation:
The statement that is NOT true about the aggregate function is: b. R will not allow us to aggregate over more one variable at a time. In fact, the aggregate function in R does allow us to perform operations such as counting or averaging across multiple groups defined by one or more variables simultaneously. This is similar to how the Pivot Table functionality in Excel works, where we can summarize data across different dimensions.
Moreover, the aggregate function enables us to count observations or take the average of observations within many groups at the same time.