Which one of the following statements about xylem vessels in plants is not correct?

Statement B is incorrect because phloem sieve tubes and xylem vessels have distinct structures and functions. Xylem vessels are dead, hollow, elongated cells with thick, lignified cell walls that provide mechanical support and facilitate the upward transport of water and minerals. In contrast, phloem sieve tubes are living cells (though they lack a nucleus at maturity) with thin cytoplasmic layers and non-lignified walls. They possess specialized end walls called sieve plates to transport organic nutrients (food). While xylem provides structural rigidity due to lignin (Statement A and C) and conducts water (Statement D), phloem is primarily involved in translocation and lacks the structural characteristics of xylem vessels.