Which Statement Is Incorrect

Which statement is incorrect?

A) When [H⁺] increases, the kidneys conserve HCO₃^- by reabsorbing more HCO₃^- and reducing its excretion in the urine.
B) When [H⁺] increases, the kidneys secrete more H⁺ to be eliminated in the urine.
C) When [H⁺] increases, the kidneys secrete more basic phosphate to buffer the H⁺ in the tubular filtrate.
D) When [H⁺] decreases, the kidneys excrete more HCO₃^- into the urine.
E) When severe acidosis is present, the kidney tubules secrete NH₃.