Which of the following statements is incorrect?

(I) The most obvious and technically complicated feature of all living organisms is the ability to sense their surroundings.

(II) An isolated metabolic reaction outside the body of an organism, performed in a test tube is neither living nor non-living, but these reactions are surely living reactions.

(III) External and internal structures, along with the structure of cell, developmental process and ecological information of organisms are essential and form the basis of modern taxonomic studies.

(IV) Taxonomic hierarchy includes identification, nomenclature and classification, it takes into account evolutionary relationships between organisms.

(V) All organisms, including plant and animal kingdoms have species as the second last category, these category include related individuals able to produce fertile offspring.

Choose the correct answer from the options given below.