The incorrect statement is that electron-withdrawing group near the carboxylate ion increases acidity, which is incorrect. Instead, electron-withdrawing groups reduce stability and acidity.
The incorrect statement is option b: Electron-withdrawing group near the carboxylate ion increases acidity and also contributes to the stability. In reality, electron-withdrawing groups near the carboxylate ion reduce its stability and, therefore, decrease acidity. On the other hand, electron-donating groups decrease acidity by destabilizing the carboxylate ion.
For example, in the presence of an electron-withdrawing group like a halogen, the carboxylate ion's stability is reduced, resulting in decreased acidity. Conversely, if an electron-donating group like an alkyl group is near the carboxylate ion, the acidity decreases due to destabilization.
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