The given graph shows temperature gradient through different biomes of Earth (P, Q, R and S).Refer to the given graph and select the incorrect option regarding P, Q, R and S.

• A. Plants inhabiting S may have photosynthetic stems and leaves reduced to spines.
• B. Animals inhabiting R possess thick layer of subcutaneous fat.
• C. Animals inhabiting P show arboreal adaptations and often use camouflage and startling coloration for protection against enemies.
• D. Plants inhabiting Q have large flat leaves and animals inhabiting Q excrete concentrated urine and are nocturnal.