The incorrect statement is - Energy is created and destroyed when it changes forms.
Explanation:
The conduction or transfer of energy required close contact between particles of the molecules therefore conduction does not take place in gases as they are not in direct contact with their molecules. Radiation involves waves that may generate due to the electromagnetic field.
Convection describes the transfer of energy by movement of dense fluid or fuel to warm the colder are it explains how a heater warms up the inside of a car. The third option is incorrect as energy can not be formed or destroyed in any circumstances or system it will just change it form.
