The answer would be B.
Explanation:
-A is true because they are formed naturally by earth.
-B is incorrect because rocks don't form from solids, the form from sand being compressed for years It's not just solids that make rocks, It's much more. It's water, rocks, compression, etc.
-C is true because, certain rocks form above ground and rocks that are made from lava are above ground.
-D is true because, rocks are made from sand, soil, etc. It's a long process but rocks are made from various minerals.