Identify the incorrect statement from the following:

Explanation

Option A is incorrect because nitrogen in fertilizers is supplied in ammoniacal or nitrate forms, which the soil absorbs as ammonium or nitrate ions that contribute to amino acid formation. Option B is correct since calcium helps to reduce soil acidity. Option C accurately describes the preferred particle size and moisture content of granular fertilizers. Option D is true as ammonium nitrate can be obtained as a by-product from integrated steel plants with coke ovens.