B and C do not belong to Q:

This means Q cannot be assigned to B or C. So, Q must be assigned to either A or D. B and E do not belong to P and R:

This means B and E cannot be assigned to P or R. So, B and E must be assigned to S or T. A and C do not belong to R, S, and T:

This means A and C must be assigned to P or Q. Since B and C do not belong to Q (from statement 1), C must go to P, and A must go to Q. D and E do not belong to Q and T:

Since A is already assigned to Q, D cannot go to Q. Therefore, D must go to R (the only available city left for D). Since E cannot go to T (from statement 4), E must go to S.

Final assignments: A → Q B → T C → P D → R E → S

Evaluating the statements: A. C belongs to P: This is correct, as C is assigned to P. B. D belongs to R: This is correct, as D is assigned to R. C. A belongs to Q: This is correct, as A is assigned to Q. D. B belongs to S: This is incorrect, as B is assigned to T, not S.

Conclusion: The incorrect statement is D. B belongs to S.