Step 1: Set up a quick checklist of GNSS facts to test each option against.
Fact 1: antenna phase centre placement, centering and height, directly enters the position solution, so poor centering biases results even though reception is omnidirectional. Fact 2: code based ranging resolution is tied to the chip length, about 300 m for C/A code, giving metre level range precision after correlation, while carrier based ranging is tied to a roughly 19 cm wavelength, giving sub wavelength, mm to cm, precision once cycle ambiguities are fixed, so these two are not in the same accuracy class. Fact 3: broadcast ephemerides are packaged as Keplerian elements plus small correction terms specifically because a Keplerian orbit model can be propagated forward in time with simple formulas. Fact 4: signals from low elevation satellites pass through a much longer slant path of atmosphere and reflect more easily off nearby surfaces, multipath, so an elevation cutoff or mask is standard practice.
Step 2: Score option (A) against Fact 1.
The claim is that centering and levelling are inconsequential. Fact 1 says the opposite, any centering error shows up directly as a horizontal position error, and any levelling or tilt error corrupts the antenna height reduction. So (A) is FALSE as written.
Step 3: Score option (B) against Fact 2.
The claim is that code and carrier phase measurements give comparable accuracy. Fact 2 shows a two to three order of magnitude accuracy gap between them, metres versus millimetres to centimetres. Comparable is not an accurate description, so (B) is FALSE as written.
Step 4: Score option (C) against Fact 3.
The claim matches Fact 3 exactly, broadcast ephemeris is indeed given as Kepler elements, plus corrections, precisely so the orbit can be propagated. So (C) is TRUE and not one of the incorrect statements.
Step 5: Score option (D) against Fact 4.
The claim matches Fact 4 exactly, low elevation signals are masked out because of high atmospheric refraction and multipath susceptibility. So (D) is TRUE and not one of the incorrect statements.
Step 6: Collect the false statements.
Only (A) and (B) fail the fact check, so these are the INCORRECT statements asked for.
\[ \boxed{\text{(A) and (B) are the INCORRECT statements}} \]