To solve this problem, we need to identify the incorrect statement about heartwood. Let's analyze each option:$\newline \bullet$Option 1: It is highly durable.$\newline$ - Heartwood is the central, non-living part of a tree trunk. It is known for being highly durable due to the deposition of various organic compounds that make it resistant to decay.$\newline$ - Therefore, this statement is correct.$\newline \bullet$Option 2: It conducts water and minerals efficiently.$\newline$ - Heartwood does not conduct water and minerals. It is composed of dead cells that have lost their conducting ability.$\newline$ - The primary function of heartwood is to provide structural support to the tree.$\newline$ - Therefore, this statement is incorrect.$\newline \bullet$Option 3: It comprises dead elements with highly lignified walls.$\newline$ - Heartwood consists of dead cells with thick, lignified walls, which contribute to its strength and durability.$\newline$ - Therefore, this statement is correct.$\newline \bullet$Option 4: Organic compounds are deposited in it.$\newline$ - Organic compounds such as tannins, oils, and resins are deposited in heartwood, which helps in making it resistant to pests and decay.$\newline$ - Therefore, this statement is correct.$\newline$Based on the analysis, the incorrect statement is Option 2: It conducts water and minerals efficiently.