Concept:Hofmann's exhaustive alkylation converts amines into quaternary ammonium salts by repeated alkylation with excess alkyl halide.Explanation:A primary amine, RNH2​, has two hydrogen atoms on nitrogen that can be substituted.To form a tetraalkylammonium halide, [RN(R′)3​]+X−, three moles of alkyl halide are required:RNH2​R′X​RNHR′R′X​RN(R′)2​R′X​[RN(R′)3​]+X−Therefore, heating two moles of alkyl halide with one mole of primary amine gives only a tertiary amine, not a quaternary ammonium salt.So statement B is incorrect.Statement A is correct because quaternary ammonium salts are obtained.Statement C is correct because the product depends on the amount of alkyl halide used.Statement D is correct because NaHCO3​ neutralises the acid formed during the reaction.Answer:Option B is NOT correct.