The correct option is
D Located south of the tundra
A complex of several types of communities maintained under more or less similar climatic conditions is known as a biome.
The characteristics of a taiga biome are:
1. It is the largest terrestrial biome.
2. Winters are very cold and only snowfall occurs.
3. Summers are short, warm and humid.
4. It is located just below the tundra biome.
5. Due to the abundance of Conifers, Taiga biome is also known as Coniferous forest or boreal forest.
Hence statement D is incorrect.
So, the correct answer is 'Located south of the tundra'.