Step 1: Recall the mechanism:
Amide, then N-bromoamide, then isocyanate ($\text{R-N=C=O}$), then hydrolysis to amine and $\text{CO}_2$ (taken up by KOH as carbonate).
Step 2: Judge statement (B):
The $\text{C=O}$ carbon leaves as carbonate rather than turning into $\text{CH}_2$. The other three statements match the reaction. So (B) is false.
Final Answer:
Statement (B).
\[ \boxed{\text{(B)}} \]