Final answer:
The incorrect statement about leaves is B) In eudicots, the photosynthetic mesophyll has an upper spongy layer and a lower palisade layer. The correct arrangement in eudicots is an upper palisade mesophyll and a lower spongy mesophyll.
Step-by-step explanation:
The statement about leaves that is not correct is: B) In eudicots, the photosynthetic mesophyll has an upper spongy layer and a lower palisade layer. The correct arrangement is that the mesophyll in eudicot leaves is made up of an upper palisade layer, which is comprised of tightly packed, columnar cells, and a lower spongy layer, which consists of loosely packed, irregularly shaped cells. The upper palisade mesophyll is where most photosynthesis occurs due to the large number of chloroplasts present in these cells. The spongy mesophyll has larger air spaces between the cells to facilitate gas exchange. Statements A), C), and D) about the vascular tissue patterns, the waxy cuticle, and the responsibility of the guard cells, respectively, are all correct.