The correct answer is option 4, which states that the liver does not absorb food and excess water from undigested food.

Option 1 states that the liver converts glucose into glycogen. This is correct, as the liver plays a crucial role in regulating blood sugar levels by converting excess glucose into glycogen for storage.

Option 2 states that the liver produces urea. This is also correct, as the liver is responsible for the breakdown of proteins and conversion of ammonia into urea, which is then eliminated in urine.

Option 3 states that the liver is involved in the destruction of dead and worn-out red blood cells. This is true, as the liver filters and removes old red blood cells from the bloodstream.

Therefore, option 4 is the correct answer as the liver does not have a direct role in absorbing food and excess water from undigested food. Its main function in digestion is the production of bile, which aids in the breakdown and absorption of fats.