Which one of the following statements is incorrect?

A) A t-RNA molecule can transport an amino acid that is specific to the t-RNA
B) Telomeres are the narrow waist in a duplicated chromosome and are made up of repetitive DNA sequences
C) The universal start codon codes for the amino acid methionine
D) Enhancers are control elements in eukaryotic gene expression that are often located far away from the gene that is being regulated
E) One of the functions of the smooth endoplasmic reticulum is lipid synthesis

The incorrect statement is D) Enhancers are control elements in eukaryotic gene expression that are often located far away from the gene that is being regulated.

Enhancers are control elements in eukaryotic gene expression, but they are not necessarily located far away from the gene they regulate. Enhancers can be located upstream or downstream of the gene, or even within introns.